Crespi v. Commissioner’s Empirical Analysis
1941
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently January 1998
1 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 Snyder v. Commonwealth of Massachusetts · State of Texas v. State of Florida · Margaret Williamson v. Katherine Osenton · Mitchell v. United States · Sun Printing Publishing Association v. Charles William Edwards
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A change of abode with present intent to return to the former abode upon the contemplated happening of an event in the indefinite future, as business dispatched, health recovered, employment ended, employer's recall, is not a change of residence or domicile.”
1 later decision quote this exact passage“Returns * * * shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return * * *.”
1 later decision quote this exact passage“* * * 'But mere residence elsewhere will not rebut the presumption as to continuance, unless it is inconsistent with an intent to return to the original domicile.'”
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.