Schuneman v. United States’s Empirical Analysis
783 F.2d 694 · 1986
Citation profile
39 federal appellate · 1 state decisions
How this case has been cited
Cited by 54 later decisions — most recently September 2017 · most notably United States v. Hocking (1988), Barber v. Ruth (1993)
39 federal appellate · 1 state decisions
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. § 2011
Relies on Pullman-Standard v. Swint · United States v. Vogel Fertilizer Co. · United States v. Cerro · Estate of Cowser v. Commissioner · Abasiekong v. City of Shelby
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.
“The mere passive rental of property will not qualify.”
4 later decisions quote this exact passage · from the majority“(1) the decedent must have been a citizen or resident of the United States; (2) the property, the value of which must exceed certain percentages of the decedent’s gross and adjusted estate, must be located in the United States; (3) the property must pass to a qualified heir, who must be a member of the decedent’s family; (4) the decedent or a member of decedent’s family must materially participate in the operation of the farm or business in 5 of the 8 years preceding decedent’s death; and (5)the property must have been used for a qualified use by the decedent or a member of decedent’s family at the date of decedent's death.”
3 later decisions quote this exact passage · from the majority“by the decedent or a member of the decedent's family”
3 later decisions 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.