Burns v. Gray’s Empirical Analysis
287 F.2d 698 · 1961
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 45 later decisions (1 by the Supreme Court) — most recently August 1994 · most notably Commissioner of Internal Revenue v. A Stidger (1967), Tucker v. Commissioner (1971)
19 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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 23
Relies on Wallace v. Commissioner · Weidekamp 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘Home,’ within the meaning of the statute, does not mean the place where more of a taxpayer’s employment is carried on than at another place. ‘Home’ is not synonymous with ‘business situs.’ In the instant case, Burns’s ‘home,’ within the intendment of the statute, is the place where he has lived for twenty-five years; where he bought a house and made a home for his wife, her parents, and himself, during the past sixteen years; and where he votes, pays his taxes, and resides between periods of employment away from such home.” 287 F.2d at 700 .”
2 later decisions quote this exact passage · from the majority“(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 other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and ....”
2 later decisions quote this exact passage · from the majority““The government submits that in order to ascertain where Burns’s ‘home’ was during the taxable year in question, one must consider all the different places of Burns’s employment during that year, ascertain the place where he has been employed for the longest period during that time and then construe that place as his ‘home’ within the meaning of the statute. This is a strained and artificial construction; and we are not referred to anything that would indicate such was the intent of Congress.””
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.