Shinefeld v. Commissioner’s Empirical Analysis
1976
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 36 later decisions — most recently February 1999 · most notably Scifo v. Commissioner (1977), Benak v. Commissioner (1981)
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 Deputy v. du Pont · United States v. Generes · Primuth v. Commissioner · Smith v. Commissioner · Kelson v. United States
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a debt other than -- (A) a debt created or acquired (as the case may be) in connection with a trade or business of the taxpayer; or (B) a debt the loss from the worthlessness of which is incurred in the taxpayer's trade or business.”
1 later decision quote this exact passage“The fact that a loan or payment is made in furtherance of the employer's trade or business does not mean it is proximately related to that of the employee.”
1 later decision quote this exact passage“status, reputation, and image to the trade”
1 later decision quote this exact passagee.g. Pomeranz 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.