Owens v. Commissioner’s Empirical Analysis
1968
Citation profile
How this case has been cited
Cited by 47 later decisions — most recently February 2018 · most notably Michaels v. Commissioner (1969), Terry v. Commissioner (1988)
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 Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Kroll v. Commissioner · Commissioner of Internal Revenue v. A Stidger · Albert 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“traveling expenses * * * while away from home”
2 later decisions quote this exact passage“principal place of business, employment or post or station at which he is employed”
1 later decision 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.