Dyer v. Bookwalter’s Empirical Analysis

Citation profile

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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Apart from the factual distinctions, however, there are expressions in the Burns case which are not in accord with the result reached herein. If the Burns case were the only decision on the subject by a Court of Appeals, this Court would follow that case under the Rule of United States v. Eddy Bros., Inc. (C.A. 8) 291 F.2d 529, 1 . c. 531. However, the Burns case is not the only case in point, and it cannot be reconciled with some of the cases decided by the United States Court of Appeals for this Circuit. See, e. g., Commissioner v. Janss (C.A. 8) 260 F.2d 99 .””

   1 later decision quote this exact passage · from the majority
   e.g. 271 F. Supp. 165 - Pierce v. United States

2. “SEO. 162. TRADE OR BUSINESS EXPENSES. (a) In General. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including— ******* (2) traveling expenses (including amounts expended for meals and lodging * * *) while away from home in the pursuit of a trade or business * * *”

   1 later decision quote this exact passage · from the majority
   e.g. Dilley v. Commissioner

3. ““This is not a case where a taxpayer has two or more places of employment and lives near one of them. (Citations omitted.) This is a case where a taxpayer has more than one regular place of employment and does not live near any one of them.” (Emphasis added.)”

   1 later decision quote this exact passage · from the majority
   e.g. 271 F. Supp. 165 - Pierce v. United States