Teeling v. Commissioner’s Empirical Analysis
1964
Citation profile
How this case has been cited
Cited by 16 later decisions — most recently November 2000
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. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 162 · 26 U.S.C. § 262
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Sutter v. Commissioner · Rodgers Dairy Co. v. Commissioner · Schulz v. Commissioner · Hahn 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Petitioner does not qualify as a head of a household because of * * * [his child's] presence in his household during some portion of the year.”
1 later decision quote this exact passage“expenses incurred for the mutual benefit of the occupants thereof by reason of its operation as the principal place of abode of such occupants”
1 later decision quote this exact passagee.g. Daya v. Commissioner“property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance, and food consumed on the premises.”
1 later decision quote this exact passagee.g. Daya v. Commissioner
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.