Verner v. Comm'r’s Empirical Analysis
1963
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 65 later decisions — most recently January 2010 · most notably Kroll v. Commissioner (1968), Steinhort v. Commissioner of Internal Revenue (1964)
3 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
Relies on Commissioner of Internal Revenue v. Flowers · Helvering v. Winmill · Peurifoy v. Commissioner · Heuer v. Commissioner · William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue
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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Temporary' employment may become 'indefinite' since reasonable foreseeability is a function of an ever-changing factual context.”
2 later decisions quote this exact passage“In General. - There shall be allowed as a deduction 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 the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; * * *.”
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.