Adair v. Commissioner’s Empirical Analysis
1941
Citation profile
2
cited by 2 later decisions
June 1949
most recently cited
Relationships
Relies on Lucas v. Kansas City Structural Steel Co. · Knox v. Commissioner · Sparrow v. Commissioner · Seligman v. Commissioner · Bendheim 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“greater weight is to be given to consistency than to any particular method of inventorying or basis of valuation.”
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.