Shanley v. Bowers’s Empirical Analysis
81 F.2d 13 · 1936
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 32 later decisions (1 by the Supreme Court) — most recently November 1966 · most notably Blair v. Commissioner (1937), Helvering v. Hormel (1940)
20 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
Applies 26 U.S.C. § 166
Relies on Lucas v. Earl · Corliss v. Bowers · Douglas v. Willcuts · Helvering v. Helmholz · United States v. John Barth 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But the trust instrument says nothing about discharging such marital duty, nor is there any outside evidence of the settlor’s intention to do so. Certainly a man must be able to make his wife a gift, if he wishes, without affecting his marital duty. No authority has been cited for the theory that every gift by a husband to his wife must be presumed to be in discharge of it. Nothing short of this will suffice to sustain the contention in the case at bar.””
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.