Commissioner v. State-Adams Corp.’s Empirical Analysis
283 F.2d 395 · 1960
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 27 later decisions — most recently July 2000 · most notably Strong v. Commissioner (1976), Bolger v. Commissioner (1973)
11 federal appellate · 1 district ·
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 Moline Properties, Inc. v. Commissioner · Higgins v. Smith · National Investors Corp. v. Hoey · Paymer v. Commissioner · Achilli 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a mere nominee for furnishing a name for the land records.”
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.