Trowbridge v. Commissioner’s Empirical Analysis
1958
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently July 2012 · most notably Von Tersch v. Commissioner (1967), Trowbridge v. Commissioner (1959)
2 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.
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An individual * * * who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer's household.”
2 later decisions quote this exact passage“Section 152(a) (9) applies to any individual * * * who lives with the taxpayer and is a member of the taxpayer’s household during the entire tawable year of the taxpayer. * * * The taxpayer and dependent will be considered as occupying the household for such entire taxable year notwithstanding temporary absences from the household due to special circumstances. * * * [Emphasis supplied.]”
1 later decision quote this exact passage
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.