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← 52 TC 842 - Drake v. Commissioner

Drake v. Commissioner’s Empirical Analysis

1969

Citation profile

26
cited by 26 later decisions
July 2011
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 26 later decisions — most recently July 2011 · most notably Hynes v. Commissioner (1980), Stemkowski v. Commissioner (1982)

2 federal appellate ·

120196919701980199020002010decided

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 Kroll v. Commissioner · Yeomans v. Commissioner · Carroll v. Commissioner · Pfaff v. Commissioner · Sullivan 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “The fact that the Army may have required such grooming does not make the expenses therefor any less personal. The evidence showed that the Army's requirement was directed toward the maintenance by the petitioner of a high standard of personal appearance and not toward the accomplishment of the duties of his employment.”
    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.