Smith v. Commissioner’s Empirical Analysis
1960
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently January 1985
5 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 Commissioner of Internal Revenue v. Heininger · Tank Truck Rentals, Inc. v. Commissioner · Abel v. United States · Lilly v. Commissioner · License Tax Cases
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The evidence is clear, and the petitioner admits that these meals were consumed by him on trips he made when he did not spend the nights away from home. The cost of these meals were not expenses incurred while “away from home” within the meaning of the statute [sec. 162], They were personal expenses, which are not deductible, and the deduction claimed is disallowed. * * *”
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.