Todd v. Commissioner’s Empirical Analysis
1948
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 30 later decisions (1 by the Supreme Court) — most recently March 1967 · most notably Commissioner of Internal Revenue v. A Stidger (1967), Stein v. Commissioner (1956)
4 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 Commissioner of Internal Revenue v. Flowers · Bark v. Commissioner · O'Hara v. Commissioner · Johnson v. Commissioner · Carpenter 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A man's living expenses while he is carrying on his business at his regular place of business are personal and not business expenses.”
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.