Yeomans v. Commissioner’s Empirical Analysis
1958
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 134 later decisions — most recently September 2020 · most notably Kroll v. Commissioner (1968), Hynes v. Commissioner (1980)
4 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
Relies on Cohan v. Commissioner · Fisher v. Commissioner · Harsaghy v. Commissioner · Benson v. Commissioner · Meier 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 134 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not suitable for general or personal wear and * * * not so worn.”
3 later decisions quote this exact passage“might be sought after and worn for personal use by women who make it a practice to dress according to the most advanced or extreme fashions.”
2 later decisions quote this exact passage“not suited for her private and personal wear, as distinguished from business wear”
1 later decision quote this exact passagee.g. Bernardo v. Comm'r
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.