Shiman v. Commissioner’s Empirical Analysis
60 F.2d 65 · 1932
Citation profile
27 federal appellate · 2 district ·
How this case has been cited
Cited by 54 later decisions (1 by the Supreme Court) — most recently March 1981 · most notably Putnam v. Commissioner (1956), Clark v. Commissioner (1952)
27 federal appellate · 2 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. § 955
Relies on Eckert v. Burnet · Avery v. Commissioner · New York Trust Co. v. Island Oil & Transport Corp. · Jones v. Commissioner · Stephenson 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Though there was no debt until Shiman paid the brokers, it then became such at once and was known to be worthless as soon as it arose.”
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.