United States v. Mathews’s Empirical Analysis
332 F.2d 91 · 1964
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 20 later decisions — most recently November 2002
1 federal appellate · 1 state decisions
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 Peurifoy v. Commissioner · James v. United States · Wright v. Hartsell · Harvey v. Commissioner · Commissioner v. Peurifoy
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“there is no duplication unless the taxpayer maintains an abode at which he incurs living expenses in addition to those which he incurs while traveling. And when duplication does exist, it constitutes a valid reason for attributing living expenses to business necessity only to the extent of the duplication. It follows that the Section 23(a) (1) (A) deduction of total expenditures for meals and lodging should be held to apply (so far as duplication is the justification) 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. The second justification for treating the cost of meals and lodging on business trips as 'business expense is the assumption that food and shelter cost more while traveling. This justification also supports a reading of the Section as requiring maintenance of a substantial permanent abode at which taxpayer could live at a lesser expense if not required to travel. If a taxpayer has no such home, and obtains his food and shelter at public restaurants and lodgings even if not traveling, the increase in the cost of these items attributable to travel is at least substantially less.7 For these reasons it has generally been held that the taxpayer cannot be “away from home” * * * unless he has a “home” * * *. And we think the better reasoned authority holds that a taxpayer has a “home” for ”
1 later decision quote this exact passage · from the majority“such distinctions are relevant only when the taxpayer maintains a home, and is away from it.”
1 later decision quote this exact passage · from the majority“while away from home in the pursuit of a trade or business”
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.