Walker v. Commissioner’s Empirical Analysis
1993
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently July 2018 · most notably Rauenhorst v. Comm'r (2002), Strohmaier v. Commissioner (1999)
1 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 Deputy v. du Pont · Commissioner of Internal Revenue v. Flowers · Frank Lyon Co. v. United States · United States v. Silk · Malat v. Riddell
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A taxpayer may not determine the nature of his income merely by using a particular form, or by labeling it as he wishes, but must report his income based on the economic realities of the situation.”
3 later decisions quote this exact passage“is realistically expected to last (and does in fact last) for 1 year or less”
2 later decisions quote this exact passage · from the majority“a taxpayer's cost of transportation between his residence and local job sites may be deductible if his residence serves as his 'principal place of business' and the travel is in the nature of normal and deductible business travel.”
1 later decision quote this exact passage · from the majority
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.