Adams v. Commissioner’s Empirical Analysis
1985
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 54 later decisions — most recently January 2015 · most notably Stamm International Corp. v. Commissioner (1988), Dorchester Indus. v. Comm'r (1997)
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 Stone v. Bank of Commerce · Brooks v. Commissioner · Campbell Industries v. M/v Gemini, Official No. 534,721, Her Engines, Tackle, Etc. In Rem: Gemini Enterprises Marty Zlotoff: Millie Zlotoff and Does I-Xx, in Personam, Gemini Enterprises, Counterclaimant-Appellant v. Campbell Industries, Counterdefendant-Appellee · Alexander v. Superior Court · Senate Realty Corp. 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where in any instance there is no applicable rule of procedure, the [Tax] Court or the Judge [of that court] before whom the matter is pending may prescribe the procedure, giving particular weight to the Federal Rules of Civil Procedure to the extent that they are suitably adaptable to govern the matter at hand.”
1 later decision 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.