Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal Revenue’s Empirical Analysis
1962
Citation profile
8 federal appellate · 2 district ·
How this case has been cited
Cited by 24 later decisions (3 by the Supreme Court) — most recently January 1985
8 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
Relies on Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Podems v. Commissioner · On Lee v. United States · F. M. Williams v. George D. Patterson, District Director of Internal Revenue · Osteen 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; * * *.”
4 later decisions quote this exact passage · from the majority“albeit the expense is `personal in nature.'”
2 later decisions quote this exact passage · from the majority“* * * Thus, the Commissioner's argument, and the Tax Court's holding, is that if a taxpayer is to take a two-day trip, the expense for meals is non-personal and deductible, but if he leaves in the morning and returns home that same evening, the expense for meals then is personal and non-deductible. 56 "Although discussing travel expenses while away from home (prior to the adoption of the 1954 Code), the words of the Tax Court in Waters [Kenneth Waters, 1949, 12 T.C. 414] seem peculiarly fitting to the present situation: 57 `”
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.