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← 841 F.2d 62 - Adams v. Commissioner

Adams v. Commissioner’s Empirical Analysis

1988

Citation profile

11
cited by 11 later decisions
1
states following
August 2019
most recently cited

4 federal appellate · 2 state decisions

How this case has been cited

Cited by 11 later decisions — most recently August 2019

4 federal appellate · 2 state decisions

501988199020002010decided

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. § 219 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 220 (§ 301 of the Health Insurance Portability and Accountability Act of 1996) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 28 U.S.C. § 371 · 28 U.S.C. § 372 · 28 U.S.C. § 454

Relies on Darden v. Wainwright · United States v. Adams · Booth v. United States · Rodney v. Paramount Pictures, Inc. · Hildebrand 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “[T]he resignation and retirement statutes afford [a]rticle III judges very little if anything more than the Constitution guarantees. With or without the statutes and regardless of their health or other conditions, [a]rticle III judges may hold their offices and receive the salary of the offices during their lifetimes even if they are incapable of performing any services. * * * Thus we cannot regard 28 U.S.C. §§ 371 (a), 371(b) and 372(a) as establishing a retirement plan for judges.”
    2 later decisions quote this exact passage · from the majority
    e.g. Porter v. Commissioner · Donald J. Porter and Harriet J. Porter v. Commissioner of Internal Revenue

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.