Garlock v. Commissioner’s Empirical Analysis
1960
Citation profile
How this case has been cited
Cited by 122 later decisions — most recently May 2006 · most notably Mitchell v. Commissioner (1980), Michaels v. Commissioner (1969)
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. Flowers · Peurifoy v. Commissioner · Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall · Bixler v. Commissioner · Harvey 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 122 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Petitioner's employment may have lacked real permanence, but the mere absence of permanence does not necessarily imply that degree of temporariness which would allow deductibility of traveling expenses.”
3 later decisions quote this exact passage“a mere geographical relocation from one construction site to another does not of itself automatically give rise to a new, separate and distinct job,”
2 later decisions quote this exact passage“into a substantial, indefinite, or indeterminate, rather than a temporary duration.”
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.