Patterson v. Thomas’s Empirical Analysis
289 F.2d 108 · 1961
Citation profile
24 federal appellate · 1 district ·
How this case has been cited
Cited by 46 later decisions (1 by the Supreme Court) — most recently August 1985 · most notably Rudolph v. United States (1962), Magill v. Commissioner (1978)
24 federal appellate · 1 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. § 162
Relies on United States v. United States Gypsum Co. · Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Deputy v. du Pont · Commissioner of Internal Revenue v. Glenshaw Glass Company
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(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 the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; * * *.”
3 later decisions quote this exact passage · from the majority“[T]he nature of the trip must be determined from the individual taxpayer's point of view, rather than from the viewpoint of his employer.”
3 later decisions quote this exact passage · from the majority“on activities directly relating to the taxpayer's trade or business.”
3 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.