Chapman v. Commissioner’s Empirical Analysis
1947
Citation profile
How this case has been cited
Cited by 14 later decisions — most recently August 1992
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 Commissioner of Internal Revenue v. Flowers · Irwin v. Gavit · Johnson v. Commissioner · Downs v. Commissioner · Thompson v. Comm'r
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.”
1 later decision quote this exact passage“shall not be included in gross income and shall be exempt from taxation under this chapter * * *”
1 later decision quote this exact passagee.g. Ying v. Commissioner“an alien actually present in the United States”
1 later decision 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.