Harvey v. Commissioner’s Empirical Analysis
1960
Citation profile
39 federal appellate · 2 district ·
How this case has been cited
Cited by 126 later decisions — most recently March 2018 · most notably Kroll v. Commissioner (1968), Cockrell v. Commissioner (1963)
39 federal appellate · 2 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.
Relationships
Applies 26 U.S.C. § 22 · 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall · Harvey 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 126 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““An employee might be said to change his tax home if there is a reasonable probability known to him that he may be employed for a long period of time at his new station. What constitutes ‘a long period of time’ varies with circumstances surrounding each case. If such be the case, it is reasonable to expect him to move his permanent abode to his new station, and thus avoid the double burden that the Congress intended to mitigate. On the other hand, if it is very likely that taxpayer’s stay away from home will be short, then it seems quite unreasonable to expect him to move his domicile, even though it cannot be said that his employment will terminate ‘within a fixed or reasonably short period,* to use the words of the Tax Court.””
35 later decisions quote this exact passage · from the majority“traveling expenses * * * while away from home in the pursuit of a trade or business”
7 later decisions quote this exact passage · from the majority““Peurifoy, then, does not establish the rule, as suggested by the Commissioner, that the place where a taxpayer is employed for an ‘indefinite’ period, is necessarily his tax home.””
5 later decisions 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.