Dole v. Commissioner’s Empirical Analysis
1965
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 56 later decisions — most recently April 2007 · most notably Vanicek v. Commissioner (1985), Melvin v. Commissioner (1987)
9 federal appellate · 1 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. § 119
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner v. LoBue · United States Junior Chamber of Commerce v. United States · Olkjer v. Commissioner · Heyward 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the employee must be required to accept the lodging as a condition of his employment; (2) the lodging must be furnished for the convenience of the employer; and (3) the lodging must be on the business premises of the employer. [ Treas. Reg. § 1.119 — 1(b) (1956).]”
3 later decisions quote this exact passage“phrase should be construed to mean either (1) living quarters that constitute an integral part of the business property or (2) premises on which the company carries on some of its business activities.”
2 later decisions quote this exact passage“on the business premises of his employer.”
2 later decisions 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.