Boone v. United States’s Empirical Analysis
482 F.2d 417 · 1973
Citation profile
7 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 49 later decisions — most recently September 2013 · most notably Frederick v. United States (1979), Kasun v. United States (1982)
7 federal appellate · 3 district · 2 state decisions
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. § 161
Relies on Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · The Boeing Company v. Daniel C. Shipman · Commissioner of Internal Revenue v. Flowers · United States v. Correll · Peurifoy 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“employment which merely lacks permanence is indefinite unless termination is foreseeable within a short period of time.”
2 later decisions quote this exact passage · from the majority“The job, not the taxpayer's pattern of living, must require the travel.”
2 later decisions quote this exact passage · from the majority“—It was of such a nature that it could be terminated at any time; —He had no way of knowing how long it would last when he was hired; —He was actually employed for over 15 months, well over the one-year “usual line of demarcation between temporary and non-temporary employment,” Rev. Rui. 60-189 [1960-1 Cum.Bull. 60, 63]; —According to the taxpayer’s testimony his commuting expenses were incurred solely for the convenience of his family; he decided to establish a residence and not move his children about so they could receive an uninterrupted and better education; and —The indefinite nature of the employment was further indicated by a promotion from pipe fitter to welder inspector within three months of his initial employment, increasing his chances of working until the job ended, as opposed to termination upon the first reduction in work force.”
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.