Sheldon v. Commissioner’s Empirical Analysis
1968
Citation profile
How this case has been cited
Cited by 25 later decisions — most recently September 2012 · most notably O'Hare v. Commissioner (1970), 289 F. Supp. 597 - Squires v. United States (1968)
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 Heuer v. Commissioner · William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue · Sapp v. Commissioner · Clarence J. Sapp and Hilda C. Sapp v. Commissioner of Internal Revenue · Marot 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Amounts incurred in traveling to and from one's residence and regular place of employment are commuting expenses which are personal in nature and therefore not deductible as business expenses.”
1 later decision quote this exact passage“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.”
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.