Jones v. Commissioner’s Empirical Analysis
1949
Citation profile
17
cited by 17 later decisions
June 1969
most recently cited
2 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Flowers · Schurer v. Commissioner · Hercules Gasoline Co. v. Commissioner · Warren v. Commissioner · Bark 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Whether he maintained one abode or two, whether he traveled three blocks or three hundred miles to work, the nature of these expenditures [personal] remained the same.”
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.