Sherrel v. Commissioner’s Empirical Analysis
560 F.3d 1196 · 2009
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions — most recently April 2020
5 federal appellate · 1 district ·
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. § 1221 · 26 U.S.C. § 1222 · 26 U.S.C. § 170 · 26 U.S.C. § 7482
Relies on United States v. National Bank of Commerce · Corn Products Refining Company v. Commissioner of Internal Revenue · Arkansas Best Corporation v. Commissioner of Internal Revenue · Chickasaw Nation v. United States · Combs v. Shelter Mutual Insurance
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“gain from the sale or exchange of a capital asset held for more than 1 year”
1 later decision quote this exact passage · from the majoritye.g. Hughes v. Comm'r“Oxford English Dictionary (2d ed. 1989).”
1 later decision quote this exact passage · from the majority
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.