Stidger v. Commissioner’s Empirical Analysis
1965
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 13 later decisions (1 by the Supreme Court) — most recently May 1991
1 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 162
Relies on United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. Flowers · Peurifoy 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“varies with circumstances surrounding each case. If such be the case, it is reasonable to expect him to move his permanent abode to his new station, and thus avoid the double burden that the Congress intended to mitigate. On the other hand, if it is very likely that taxpayer's stay away from home will be short; then it seems quite unreasonable to expect him to move his domicile, even though it cannot be said that his employment will terminate”
1 later decision quote this exact passage · from the majority“(including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances).”
1 later decision quote this exact passage · from the majority“within a fixed or reasonably short period,”
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.