Adams v. Commissioner’s Empirical Analysis
1966
Citation profile
How this case has been cited
Cited by 32 later decisions — most recently August 1995 · most notably Brittingham v. Commissioner (1976), Dillin v. Commissioner (1971)
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
Applies 26 U.S.C. § 116 · 26 U.S.C. § 211
Relies on Rosenblatt v. Baer · Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And · Bessemer Properties, Inc. v. Gamble · Weible v. United States · Henningsen 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.”
2 later decisions quote this exact passage“an extended stay may be necessary for its accomplishment”
2 later decisions quote this exact passage“Gains derived in one 'of the contracting States from the sale or exchange of capital assets by a resident or a corporation or other entity of the other contracting State shall be exempt from taxation in the former State, provided such resident or corporation or other entity has no permanent establishment in the former State.”
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.