Stratton v. Commissioner’s Empirical Analysis
1969
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently March 1993
5 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. § 1148
Relies on Rudolph v. United States · Rudolph v. United States · Rudolph 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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 the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business;”
1 later decision quote this exact passage“(including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances)”
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.