Adamson v. Commissioner’s Empirical Analysis
1984
Citation profile
58 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 115 later decisions — most recently June 2019 · most notably Tokarski v. Commissioner (1986), Petzoldt v. Commissioner (1989)
58 federal appellate · 1 district · 3 state decisions
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. § 6651 · 28 U.S.C. § 453
Relies on United States v. Leon · Welch v. Helvering · Rochin v. People of California · Elkins v. United States · Helvering v. Taylor
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 115 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he taxpayer should not be allowed to avoid paying income taxes simply because he keeps incomplete records.”
5 later decisions quote this exact passage · from the majority“egregious violations of Fourth Amendment or other liberties that might transgress notions of fundamental fairness and undermine the probative value of the evidence obtained.”
4 later decisions quote this exact passage · from the majority“[w]hen evidence is obtained by deliberate violations of the Fourth Amendment, or by conduct a reasonable officer should know is in violation of the Constitution, the probative value of that evidence cannot outweigh the need for judicial sanction.”
3 later decisions 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.