Strohmaier v. Commissioner’s Empirical Analysis
1999
Citation profile
How this case has been cited
Cited by 44 later decisions — most recently September 2020 · most notably Jones v. Comm'r (2013), Wolf v. Comm'r (2012)
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 · United States v. Correll · Commissioner v. Soliman · Fausner v. Commissioner · Heuer 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may be substantially outweighed by business activities engaged in at another location.”
2 later decisions quote this exact passage“Since petitioner's residence was not his 'principal place of business', it follows that the expenses relating to the disallowed mileage for each year constitutes commuting expenses that are not deductible.”
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.