Heyward v. Commissioner’s Empirical Analysis
1961
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 27 later decisions — most recently July 2017 · most notably Dole v. Commissioner (1965), Huff v. Commissioner (1983)
4 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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. Glenshaw Glass Company · Chandler v. Commissioner · Olkjer v. Commissioner · Pierpont 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the duties the employee is employed to perform do not require his occupancy of the lodging furnished by the employer, but the employer appears to have lodging available and it seems more desirable that the employee occupy the premises, we do not think the value of the lodging is excludible from gross income under section 119. [ 36 T.C. at 744 .]”
1 later decision quote this exact passage“the employee's occupancy of the lodging furnished by his employer is necessary in order for the employee to perform properly the duties he is employed to perform.”
1 later decision quote this exact passage“required in order for the employee to perform properly the duties of his employment.”
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.