Laughlin v. Commissioner’s Empirical Analysis
1956
Citation profile
3
cited by 3 later decisions
April 1974
most recently cited
Relationships
Relies on Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal Revenue · Baehre v. Commissioner · Larsen v. Commissioner · Seeley v. Commissioner · Wood v. United States
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any desire she may have retained during that period to leave this country would not be sufficient to make her a bona fide resident of any foreign country.”
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.