James v. United States’s Empirical Analysis
308 F.2d 204 · 1962
Citation profile
41 federal appellate · 1 district ·
How this case has been cited
Cited by 141 later decisions (1 by the Supreme Court) — most recently July 2019 · most notably United States v. Correll (1967), Kroll v. Commissioner (1968)
41 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. § 23
Relies on Deputy v. du Pont · Cohan v. Commissioner · Interstate Transit Lines v. Commissioner · Wright v. Hartsell
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 141 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“only when the taxpayer has a 'home,' the maintenance of which involves substantial continuing expenses which will be duplicated by the expenditures which the taxpayer must make when required to travel elsewhere for business purposes.”
12 later decisions quote this exact passage · from the majority“only when it appears that he has incurred substantial continuing living expenses at a permanent place of residence.”
9 later decisions quote this exact passage · from the majority“traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business.”
6 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.