Crow v. Commissioner’s Empirical Analysis
1985
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently March 2017 · most notably Stark v. Commissioner (1986), Bos Lines, Inc. v. Commissioner of Internal Revenue (1965)
2 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 General Electric Co. v. Gilbert · Watt v. Alaska · Reid v. Covert · United States v. Correll · Zuber v. Allen
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The United States was historically, and continues to be, virtually unique in taxing its citizens, wherever resident, on their worldwide income, solely by reason of their citizenship.”
3 later decisions quote this exact passagee.g. Rogers v. Comm'r · Rogers v. Comm'r
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.