Public-domain · open source
OpenJurist
← 927 F.2d 849 - Jones v. Commissioner

Jones v. Commissioner’s Empirical Analysis

1991

Citation profile

27
cited by 27 later decisions
November 2020
most recently cited

7 federal appellate ·

How this case has been cited

Cited by 27 later decisions — most recently November 2020 · most notably Compaq Computer Corporation and Subsidiaries v. Commissioner of Internal Revenue (2001), Bergersen v. Commissioner (1997)

7 federal appellate ·

1401991200020102020decided

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. § 913

Relies on Ex Parte Allen · Foreign Trade Management Co. v. United States · Estate of McMillan v. United States · Weible v. United States · Sochurek 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. Black's Law Dictionary 7 (5th ed. 1979). While an exact definition of”
    2 later decisions quote this exact passage · from the majority
    e.g. Evans v. Comm'r · Qunell v. Comm'r
  2. “[an] individual shall not be treated as having a tax home in a foreign country for any period for which his abode is within the United States.”
    2 later decisions quote this exact passage · from the majority
    e.g. Evans v. Comm'r · Stright v. Commissioner
  3. “[a] taxpayer's intent plays perhaps the most important part in determining the establishment and maintenance of a foreign residence.”
    2 later decisions quote this exact passage · from the majority
    e.g. Acone v. Comm'r · Hudson 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.