Smith v. Warren’s Empirical Analysis
388 F.2d 671 · 1968
Citation profile
16 federal appellate · 2 district ·
How this case has been cited
Cited by 55 later decisions — most recently August 2005 · most notably Curphey v. Commissioner (1980), Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue (1969)
16 federal appellate · 2 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. § 162
Relies on Commissioner of Internal Revenue v. Flowers · Heuer v. Commissioner · Steinhort v. Commissioner of Internal Revenue · United States v. Di Salvo
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We think the trial court could properly conclude, on this record, that appellant’s principal place of business was in Seattle, rather than in his home, and that the costs of his transportation between those two points were therefore non-deductible commuting expenses. We agree with the district court that this case cannot be distinguished from Steinhort v. Commissioner of Internal Revenue, 335 F. 2d 496 (5th Cir. 1964). See also Heuer v. Commissioner of Internal Revenue, 283 F. 2d 865 (5th Cir. 1960), affirming per curiam 32 T.C. 947 (1959).”
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.