Wallace v. Commissioner’s Empirical Analysis
144 F.2d 407 · 1944
Citation profile
29 federal appellate · 2 district ·
How this case has been cited
Cited by 55 later decisions — most recently April 1982 · most notably Commissioner of Internal Revenue v. Flowers (1946), Wright v. Hartsell (1962)
29 federal appellate · 2 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 Dobson v. Commissioner · Armstrong Paint & Varnish Works v. Nu-Enamel Corp. · Haggar Co. v. Helvering · Lynch v. Alworth-Stephens Co. · Helvering v. Minnesota Tea Co.
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We have found nothing in section 23(a) (1) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code § 23(a) (1) or in the earlier legislation from which this code provision is derived which denotes any intent by Congress to attribute to the word “home” as therein used any unusual or novel meaning.”
1 later decision quote this exact passage · from the majority“'the taxpayer's place of business, employment or the post or station at which he is employed.'”
1 later decision quote this exact passage · from the majority
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.