Scherf v. Commissioner’s Empirical Analysis
1946
Citation profile
11
cited by 11 later decisions
January 1953
most recently cited
1 federal appellate ·
Relationships
Relies on Commissioner v. Tower · Lusthaus v. Commissioner · Akers v. Commissioner · Schreiber v. Commissioner · Belcher 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the issue for Federal income tax purposes is, Who earned the income?”
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.