Ney v. United States’s Empirical Analysis
171 F.2d 449 · 1948
Citation profile
35 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 58 later decisions — most recently June 2019 · most notably Cockrell v. Commissioner (1963), Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall (1958)
35 federal appellate · 1 district · 1 state decisions
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
Applies 26 U.S.C. § 24
Relies on Commissioner of Internal Revenue v. Heininger · Commissioner of Internal Revenue v. Flowers · Barnhill v. Commissioner · Lindsay 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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The expense must be a reasonable and necessary traveling expense, as that term is generally understood. This includes such items as transportation fares and food and lodging expenses incurred while traveling. (2) The expense must be incurred “while away from home.” (3) The expense must be incurred in pursuit of business. This means that there must be a direct connection between the expenditure and the carrying on of the trade or business of the taxpayer or of his employer. Moreover, such an expenditure must be necessary or appropriate to the development and pursuit of the business or trade.”
1 later decision quote this exact passage“Neither do we think the expenditures can be said to have been incurred by plaintiff while away from home within the meaning of Section 23 (a) (1) (A). They are personal and living expenses and not business expenses.”
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.