Kroll v. Commissioner’s Empirical Analysis
1968
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 368 later decisions — most recently September 2020 · most notably Mitchell v. Commissioner (1980), Michaels v. Commissioner (1969)
9 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 Peurifoy v. Commissioner · McDonald v. Commissioner · Commissioner of Internal Revenue v. A Stidger · Albert v. Commissioner · James v. United States
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 368 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to mitigate the burden of the taxpayer who, because of the exigencies of his trade or business, must maintain two places of abode and thereby incur additional and duplicate living expenses.”
69 later decisions quote this exact passage“termination within a short period could be foreseen.”
13 later decisions quote this exact passage · from the majority“E.G. Leach, 12 T.C. 20 (1949) ; Harry F. Schurer, 3 T.C. 544 (1944) . However, if the taxpayer, having a principal place of employment in one location, accepts work at another location which is not temporary but is of indefinite or indeterminate period, his presence at the second location is not regarded as”
5 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.