United States v. Correll’s Empirical Analysis
1967
Citation profile
609 federal appellate · 55 district · 25 state decisions
How this case has been cited
Cited by 1,542 later decisions (63 by the Supreme Court) — most recently March 2022 · most notably Boddie v. Connecticut (1971), Bob Jones University v. United States (1983)
609 federal appellate · 55 district · 25 state decisions — followed in 11 states
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
reviewedCorrell v. United States (from Sixth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 262 · 26 U.S.C. § 7805
Relies on Commissioner of Internal Revenue v. Flowers · Helvering v. Winmill · Commissioner of Internal Revenue v. A Stidger · Fribourg Navigation Company v. Commissioner of Internal Revenue
Cited together with National Muffler Dealers Assn., Inc. v. United States · Commissioner of Internal Revenue v. South Texas Lumber Co · Bingler v. Johnson · Rowan Cos. v. United States · United States v. Vogel Fertilizer Co.
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 1,542 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“implement the congressional mandate in some reasonable manner.”
86 later decisions quote this exact passage · from the majority“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including--... (2) traveling expenses (including amounts expended for meals ...) while away from home....”
13 later decisions quote this exact passage · from the dissent“Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”
9 later decisions quote this exact passage · from the dissent
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.