Flowers v. Commissioner’s Empirical Analysis
148 F.2d 163 · 1945
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently April 1993 · most notably Commissioner of Internal Revenue v. Flowers (1946), Steinhort v. Commissioner of Internal Revenue (1964)
16 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.
Appellate journey
Relationships
Relies on Coburn v. Commissioner of Internal Revenue · Wallace 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“traveling expenses (including amounts expended for meals and lodging * * *) while away from home in the pursuit of a trade or business.”
2 later decisions quote this exact passage · from the majority“place where one in fact resides ... and does not mean the post, station, or place of business where the taxpayer is employed.” Although the Supreme Court later overruled the result reached by the Fifth Circuit, it did not choose to address the court’s definition of”
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.