Martin v. Commissioner’s Empirical Analysis
1941
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently September 1962
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 New Colonial Ice Co. v. Helvering · Chandler v. Commissioner · Benaglia v. Commissioner · Frueauff 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.
“The petitioner was required to receive his subsistence and occupy quarters on board ship by the exigencies of the situation but the meals and lodging furnished to petitioner were obviously not considered or treated by him or his employer as an allowance or gratuity.”
1 later decision 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.