Shearer v. Commissioner’s Empirical Analysis
48 F.2d 552 · 1931
Citation profile
16
cited by 16 later decisions
3
states following
November 1988
most recently cited
9 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 16 later decisions — most recently November 1988
9 federal appellate · 1 district · 3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970)
Relies on Lash's Products Co. v. United States · United States v. Carver
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.