Caratan v. Commissioner’s Empirical Analysis
1971
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 25 later decisions — most recently October 2000 · most notably Weimerskirch v. Commissioner (1979), Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue (1975)
10 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 · Mississippi River Fuel Corp. v. Federal Power Commission · C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue · American Pipe & Steel Corp. v. Commissioner · Harold Wener v. Commissioner of Internal Revenue, Molly Wener 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“required * * * as a condition of his employment”
2 later decisions quote this exact passage · from the majority“if the employee must be available for duty at all times, the lodging is, practically speaking, indispensable to the proper discharge”
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.