Boykin v. Commissioner’s Empirical Analysis
1958
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently February 1987
1 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. § 119
Relies on Chandler v. Commissioner · Chandler v. Commissioner · Benaglia v. Commissioner · Jones v. United States · Frueauff 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) in the case of meals, the meals are furnished on the business premises of the employer, or (2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.”
1 later decision quote this exact passage“under the words of section 119 and in the light of its legislative history and background * * *.”
1 later decision quote this exact passagee.g. Wolf v. Commissioner
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.