Downs v. Commissioner’s Empirical Analysis
166 F.2d 504 · 1948
Citation profile
27 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 60 later decisions — most recently August 2016 · most notably Weible v. United States (1957), Sochurek v. Commissioner (1962)
27 federal appellate · 4 district · 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. § 116
Relies on In Re Revocation of Ancillary Letters Testamentary of the Estate of Newcomb · Ex Parte Allen · Swenson v. Thomas · Commissioner of Internal Revenue v. Swent · Commissioner v. Fiske's Estate
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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax.... One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned.”
3 later decisions quote this exact passage · from the majority“(1) Bona fide resident of foreign country. — In the case of an Individual citizen of the united States, who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, amounts received from sources without the united States (except amounts paid by the United States or any agency thereof) if such amounts constitute earned income (as defined in subsection (b)) attributable to such period; but such individual shall not be allowed as a deduction from his gross income any deductions (other than those allowed by section 151, relating to personal exemptions) properly allocable to or chargeable against amounts excluded from gross income under this paragraph.”
2 later decisions quote this exact passage · from the majority“* * * the taxpayers in that case were not entitled to the exemption because, as explained by Senator George, Chairman of the Senate Committee on Finance, in the Congressional hearings on the proposed amendment of 1942, the purpose of the amendment was so that “a non-resident American citizen who establishes a home, maintains his establishment and, is talcing on corresponding obligations of a home in a foreign country, may enjoy the exemption and * * * so that technicians, American citizens who are merely temporarily away from home could be properly reached * * *. [Emphasis added.]”
2 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.