Shaw v. Commissioner’s Empirical Analysis
1972
Citation profile
Relationships
Relies on Cohan v. Commissioner · Moline Properties, Inc. v. Commissioner · United States v. Union Central Life Insurance · Commissioner v. First Security Bank of Utah, N. A. · International Bankers Life Insurance Co. v. Holloway
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In answering the question of who earned income, it is our task to consider what was actually done, rather than simply the declared purpose of the participants”
1 later decision quote this exact passage
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.