Adkins v. Commissioner’s Empirical Analysis
1989
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently December 2009
5 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 26 U.S.C. § 616 · 26 U.S.C. § 6621
Relies on Parklane Hosiery Co. v. Shore · Montana v. United States · Commissioner v. Sunnen · United States v. Grinnell Corp. · United States v. Mendoza
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The IME Gold for Tax Dollars promotion was a fraudulent factual sham.”
2 later decisions quote this exact passage“nonmutual offensive collateral estoppel simply does not apply against the Government in such a way as to preclude relitigation of issues such as those involved in this case”
1 later decision quote this exact passage · from the dissent“we agree * * * that Parklane Hosiery 's approval of nonmutual collateral estoppel is not to be extended to the United States”
1 later decision quote this exact passage · from the dissent
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.