Adler v. Commissioner’s Empirical Analysis
1985
Citation profile
5 federal appellate · 2 district ·
How this case has been cited
Cited by 117 later decisions — most recently October 2018 · most notably Woods v. Commissioner (1989), Kronish v. Commissioner (1988)
5 federal appellate · 2 district ·
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 Concrete Engineering Co. v. Commissioner · Concrete Engineering Co. v. Commissioner · Stern Bros. v. Burnet · Stern Bros. & Co. 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 117 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Special Consent to Extend the Time to Assess Tax”
8 later decisions quote this exact passage“assessed within 3 years after the return was filed * * *.”
5 later decisions quote this exact passage“have consented in writing to its assessment after such time.”
3 later decisions 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.