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← 69 TC 1040 - Adams v. Commissioner

Adams v. Commissioner’s Empirical Analysis

1978

Citation profile

9
cited by 9 later decisions
August 1989
most recently cited

2 federal appellate ·

Relationships

Relies on Commissioner of Internal Revenue v. Court Holding Co · Interstate Circuit, Inc. v. City of Dallas · Abdul v. United States · Sachs v. Commissioner · King Enterprises, Inc. v. United States

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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “shall have the right to assign (the purchase agreement), . . . provided he shall remain primarily and solely responsible for its performance.”
    2 later decisions quote this exact passage
    e.g. John B. Adams and Linda B. Adams v. Commissioner of Internal Revenue, Melvin H. Adams and Lucille B. Adams v. Commissioner of Internal Revenue, Melvin H. Adams, Jr. And Huberta A. Adams v. Commissioner of Internal Revenue · Adams v. Commissioner

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.