Cross v. Commissioner’s Empirical Analysis
1984
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently April 2019
1 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
Applies 25 U.S.C. § 331 (White Earth Reservation Land Settlement Act of 1985) · 25 U.S.C. § 348
Relies on Welch v. Helvering · Mescalero Apache Tribe v. Jones · Squire v. Capoeman · Federal Power Commission v. Tuscarora Indian Nation · Marina Mercante Nicaraguense, S. A. v. McAllister Bros.
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Hoptowit v. Commissioner, 78 T.C. 137 , 142 (1982) , affd. 709 F.2d 564 (9th Cir. 1983) . The mere fact that petitioners are Indians will not preclude them from being liable for the payment of income tax. Choteau v. Burnet, 283 U.S. 691 (1931) ; Superintendent v. Commissioner, 295 U.S. 418 (1935) . In order to prevail, petitioners must point to”
1 later decision quote this exact passage“[t]he said tribes and bands finally agree not to trade at Vancouver's Island or elsewhere out of the dominions of the United States.”
1 later decision quote this exact passage“in fee, discharged of said trust and free of all charge or encumbrance whatsoever.”
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.