Sovik v. Shaughnessy’s Empirical Analysis
1950
Citation profile
8 federal appellate ·
Relationships
Applies 26 U.S.C. § 107 · 26 U.S.C. § 117 · 26 U.S.C. § 22
Relies on Helvering v. Horst · Lucas v. Earl · Oklahoma v. Texas · Fairbanks v. United States · Bingham v. Commissioner of Internal Revenue
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““That the statute is remedial and that the purpose thereof is to relieve the taxpayer against the inequity of taxing in one year the fruits of several years of service is plain and needs the citation of no judicial precedent for its authority.””
2 later decisions 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.