Waters v. Commissioner’s Empirical Analysis

Citation profile

7 federal appellate · 1 district ·

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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “It is to be noted in tbe case at bar that tbe petitioner’s employment was not inherently one that entailed traveling away from bis home town and returning on the same day, such as might be the condition with a trucker, a bus driver or an employee on a short run of a railroad. In the case at bar the trips were in the nature of extra services attached to the petitioner’s employment and not an inherent part of his work as a store manager. His travel took place on Sunday and was largely brought about by the war emergency. Furthermore, the expenses incurred in the case at bar were essentially those of travel and not expenses connected with the procurement of food. The expenses for which the petitioner herein is claiming a deduction are confined to the act of traveling. No part of them is expense inherent in supplying the personal needs of the petitioner, regardless of his location.”

   2 later decisions quote this exact passage
   e.g. Winn v. Commissioner · Osteen v. Commissioner

2. ““ ‘Travel * * * while away from home’ in its ‘plain, ordinary and popular’ sense means precisely what it says. It means travel while away from one’s home. There is no connotation that the trip must be an overnight one, nor do we think Congress intended such a connotation. Surely it would be absurd to say that an employee who flies from Boston to Washington on business and returns to Boston the same day is not entitled to the deduction, but that if he takes two days for the whole trip, he is entitled to the deduction. The petitioner’s home was Independence and his daily post of duty in his employment was Independence, and on Sundays he traveled away from Independence to Parsons, and then back, in the business of his employer. Therefore, he is entitled to the deduction claimed for the automobile expense of such travel.””

   1 later decision quote this exact passage
   e.g. Chandler v. Commissioner of Internal Revenue

3. “while away from home in the pursuit of a trade or business”

   1 later decision quote this exact passage · from the dissent
   e.g. United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. Christey