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← 17 TC 1450 - Roth v. Commissioner

Roth v. Commissioner’s Empirical Analysis

1952

Citation profile

60
cited by 60 later decisions
February 2011
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 60 later decisions — most recently February 2011 · most notably Kroll v. Commissioner (1968), Hynes v. Commissioner (1980)

1 federal appellate ·

2701952196019701980199020002010decided

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 Roberts v. Commissioner · Ferguson v. Commissioner · Roberts v. Commissioner · Sharp v. Hall · Carroro 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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “It is indicated from the testimony that the only reason impelling petitioner to install this telephone was for the purpose of receiving calls for the performance of service by him. There is no evidence that the telephone was used for the personal convenience of petitioner or his family. Under these particular circumstances, we think that the cost in question is so closely and directly related to petitioner's earning of income and reasonably necessary in the course of his employment as to qualify as a deductible expense. We hold that petitioner is entitled to this deduction.”
    2 later decisions quote this exact passage
    e.g. Ware v. Commissioner · Lee v. Commissioner
  2. “Form 1040 is filed herewith to support claim for refund * * * This is not a return.”
    2 later decisions quote this exact passage
    e.g. Charles H. & Boston v. Commissioner · Flaherty v. Commissioner
  3. “Is your wife (or husband) making a separate return for 1948?”
    1 later decision quote this exact passage
    e.g. Young v. Commissioner

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.