Adams v. Commissioner’s Empirical Analysis
1978
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently June 2017 · most notably Meek v. United States (1979), Yarlott v. Comm'r (1982)
3 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 Bingler v. Johnson · Reese v. Commissioner · Reese v. Commissioner · Proskey v. Commissioner · Fisher 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“These regulations have been sustained by the Supreme Court in Bingler v. Johnson, 394 U.S. 741 , 751 (1969) : the definitions supplied by the Regulation clearly are prima facie proper, comporting as they do with the ordinary understanding of”
1 later decision quote this exact passage“either compensation for past, present, or future employment services or represents payment for services which are subject to the direction or supervision of the grantor,”
1 later decision quote this exact passage“The circumstances of this case fit not only the quid pro quo test introduced in Bingler v. Johnson, supra , but also the 'primary purpose' language in the regulation.”
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.