Nelson v. Commissioner’s Empirical Analysis
1958
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently December 2016 · most notably Sochurek v. Commissioner (1962), Dawson v. Commissioner (1972)
3 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 New Colonial Ice Co. v. Helvering · State of New York v. United States · Foreign Trade Management Co. v. United States · Weible v. United States · Johnson 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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“comes squarely within the terms of the law conferring the benefit sought.”
5 later decisions quote this exact passage“question is so peculiarly one of fact that each new case must be decided on the basis of its own unique attendant circumstances. The decided cases are of very little aid.”
2 later decisions quote this exact passage“it is quite possible that an alien may be found to be a resident of the United States while a citizen may be found not to have been a resident of a foreign country or countries, under very similar facts, the ultimate result in both cases consisting of the denial of a special benefit, i.e., exemption from income tax, not clearly shown to be applicable.”
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.