Swinks v. Commissioner’s Empirical Analysis
1968
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently October 2017 · most notably Scott v. Commissioner (1978), Shockley v. Commissioner (2017)
1 federal appellate ·
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
Relies on Moline Properties, Inc. v. Commissioner · National Carbide Corporation v. Commissioner of Internal Revenue · Commissioner v. Stern · Kreps v. Commissioner of Internal Revenue · Kreps v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a] transferee is liable retroactively for the transferor's taxes and additions to the tax in the year of the transfer to the extent of assets received from the transferor, even though the tax liability of the transferor was unknown at the time of the transfer.”
1 later decision quote this exact passagee.g. Shockley v. Comm'r
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.