Cockrell v. Commissioner’s Empirical Analysis
1962
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 113 later decisions — most recently March 2015 · most notably Cockrell v. Commissioner (1963), Norwood v. Commissioner (1976)
6 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.
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Albert v. Commissioner · Harvey v. Commissioner · Garlock 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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[what] constitutes 'temporary' as distinguished from 'indefinite' is a question of fact.”
2 later decisions quote this exact passage · from the majority“away from home in the pursuit of a trade or business”
2 later decisions quote this exact passage“shows a misconstruction of the basic issue here involved since this revenue ruling, as well as the regulation to which reference is made therein, deals with travel expenses which constitute deductions under section 162(a)(2), and in no way determines what are travel expenses under this provision [section 61] of the Internal Revenue Code.”
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.