Baer v. Commissioner’s Empirical Analysis
1946
Citation profile
How this case has been cited
Cited by 14 later decisions — most recently March 1980
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 Goldring v. Commissioner · Thomas v. Commissioner · Stallforth 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It must be kept In mind that “residence” and “domicile” have different meanings in the law. In Mertens Law of Federal Income Taxation, vol. 3, sec. 19.31, it is said: “The words ‘residence’ and ‘domicile’ are often confused; a person may have several places of residence, but only one domicile. Any temporary place of abode may be a residence, but a domicile is a place of abode fixed and permanent or, at least, of indefinite duration. * * *””
2 later decisions quote this exact passage“packed up their possessions and departed with no intention of returning.”
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.