Coerver v. Commissioner’s Empirical Analysis
1961
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 49 later decisions (1 by the Supreme Court) — most recently April 2016 · most notably Kroll v. Commissioner (1968), Commissioner of Internal Revenue v. A Stidger (1967)
8 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. § 262
Relies on Commissioner of Internal Revenue v. Flowers · Helvering v. Janney · Taft v. Helvering · Kershner v. Commissioner · Sherman 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The job, not the taxpayer's pattern of living, must require the traveling expenses.”
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.