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← 59 TC 264 - Dawson v. Commissioner

Dawson v. Commissioner’s Empirical Analysis

1972

Citation profile

32
cited by 32 later decisions
November 2020
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 32 later decisions — most recently November 2020 · most notably Schoneberger v. Commissioner (1980), Jones v. Commissioner (1991)

2 federal appellate ·

120197219801990200020102020decided

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 Sochurek v. Commissioner · Swenson v. Thomas · Nelson v. Commissioner · White v. Hofferbert · Rose 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.

  1. “Bona fide residence is primarily a question of fact, and it is, therefore, difficult to reconcile the many cases in the area.”
    2 later decisions quote this exact passage
  2. “it is possible to be a bona fide resident of one country while retaining one's domicile in another”
    1 later decision quote this exact passage
  3. “for a specific purpose and definite period in Afghanistan, without a home there or its”
    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.