Boyd v. Comm'r’s Empirical Analysis
2004
Citation profile
How this case has been cited
Cited by 133 later decisions — most recently September 2020 · most notably Senulis v. Comm'r (2009), Helmick v. Comm'r (2009)
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 United States v. Mead Corp. · New Colonial Ice Co. v. Helvering · Cohan v. Commissioner · HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Vanicek 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 133 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“including meals and lodging while away from home”
3 later decisions quote this exact passagee.g. Howard v. Comm'r · Cole v. Comm'r“If no other documentation is available, we may, although we are not required to do so, accept credible testimony of a taxpayer to substantiate a deduction.”
1 later decision quote this exact passage · from the majority“a reasonable allowance for salaries or other compensation for personal services actually rendered”
1 later decision quote this exact passagee.g. DeLima 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.