York v. Commissioner’s Empirical Analysis
160 F.2d 385 · 1947
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 30 later decisions (1 by the Supreme Court) — most recently November 2018 · most notably Commissioner of Internal Revenue v. A Stidger (1967), Cockrell v. Commissioner (1963)
16 federal appellate ·
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
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“while away from home in the pursuit of a trade or business,”
2 later decisions quote this exact passage · from the majority“neither maintained a place of abode in Atlanta, nor brought his family to Washington, in order to do the work which he was employed to do.”
1 later decision quote this exact passage · from the majority“in carrying on a trade or business,' or (2) 'for the production or collection of income.”
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.