Adams v. Commissioner’s Empirical Analysis
1930
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently April 1984
1 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
Relies on Brander v. Commissioner · Bingham v. Commissioner · Sullivan 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[In] general, income should not be construed to have been received prior to the date of actual receipt except where a taxpayer turns his back upon income or does not choose to receive income which he could have if he chose.”
3 later decisions quote this exact passage“Dividends on corporate stock are subject to tax when unqualifiedly made subject to the demand of the shareholder.”
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.