Warren v. Commissioner’s Empirical Analysis
1949
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 43 later decisions (1 by the Supreme Court) — most recently September 1981 · most notably Peurifoy v. Commissioner (1958), Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall (1958)
2 federal appellate · 1 district ·
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 · Anderegg v. United States · Schurer v. Commissioner · Hercules Gasoline Co. v. Commissioner · Leach 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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * In the case at bar petitioner was continuously employed at one post of duty, the Navy Yard in Charleston, S. C., for more than two years. His employment there was not temporary, but indefinite. There is a well-recognized difference between 'indefinite' employment and 'temporary' employment. John D. Johnson, supra. * * *”
2 later decisions quote this exact passage“(1) The expense must be a reasonable and necessary traveling expense, as that term is generally understood. This includes such items as transportation fares and food and lodging expenses incurred while traveling. "(2) The expense must be incurred 'while away from home.' "(3) The expense must be incurred in pursuit of business. This means that there must be a direct connection between the expenditure and the carrying on of the trade or business of the taxpayer or of his employer. Moreover, such an expenditure must be necessary or appropriate to the development and pursuit of the business or trade.”
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.