Bell v. Commissioner’s Empirical Analysis
1960
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently July 2014
13 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 Cincinnati Soap Co. v. United States · Domenech v. National City Bank · Lassiter v. Guy F. Atkinson Co. · Kam Koon Wan v. E. E. Black, Ltd. · Helvering v. Campbell
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(j) Employees of United States. — For the purposes of this section, amounts paid for services performed by a citizen of the United States as an employee of the United States or any agency thereof shall be deemed to be derived from sources within the United States.”
1 later decision quote this exact passage · from the majority“the term “agency” is used in its ordinary and customary meaning and since the Government of American Samoa is under the Department of the Interior, a department of the Federal Government, it is an agency of the United States.”
1 later decision quote this exact passage · from the majority“rulers of Samoa ceded absolutely all rights of sovereignty over these islands to the United States”
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.