646 F. Supp. 1127 - Shapiro v. Baker’s Empirical Analysis
1986
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 86
Relies on James v. Dravo Contracting Co. · Metcalf & Eddy v. Mitchell · Graves v. People of State of New York O'Keefe · Alabama v. King & Boozer · Pollock v. Farmers' Loan & Trust Co.
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) In general Gross income for the taxable year of any taxpayer described in subsection (b) ... includes social security benefits in an amount equal to the lesser of— (1) one-half of the social security benefits received during the taxable year, or (2) one-half of the excess described in subsection (b)(1).”
2 later decisions quote this exact passage · from the concurrence
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.