Stratton v. Commissioner’s Empirical Analysis
1971
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently March 1993
7 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
Applies 22 U.S.C. § 1136 · 22 U.S.C. § 1148 · 26 U.S.C. § 162 · 26 U.S.C. § 7482
Relies on Rudolph v. United States · Patterson v. Thomas · United States v. Gotcher · Rudolph v. United States · United States v. Disney
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““To be sure, home leave is akin to a ‘vacation’. In fact, that is probably what Congress intended. By what better method could a foreign service officer reorient himself with the American way of life in a short period of time than by osmosis, through travel, observation, reading, and communication with people, unburdened by the mundane duties of his everyday job? The Department realizes direct, albeit intangible, benefits in terms of the effectiveness of its employees by virtue of just such ‘vacations.’ ” Id. at 1033 , footnote omitted.”
4 later decisions quote this exact passage · from the majority““§ 1148. Return of personnel to United States, its Territories and possessions on leaves of absence (a) The Secretary may order to the continental United States, its territories and possessions, on statutory leave of absence any officer or employee of the Service who is a citizen of the United States upon completion of eighteen months’ continuous service abroad and shall so order as soon as possible after completion of three years of such service.” (Accent added.)”
4 later decisions quote this exact passage · from the majority““SEC. 162. Trade or business expenses. (a) 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 amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business;” * * * * * *”
3 later decisions 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.