Michaels v. Commissioner’s Empirical Analysis
1969
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 139 later decisions — most recently August 2019 · most notably Mitchell v. Commissioner (1980), Daly v. Commissioner (1979)
2 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 Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Kroll v. Commissioner · Commissioner of Internal Revenue v. A Stidger · 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 139 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.”
5 later decisions quote this exact passage“for purposes of section 162(a)(2) when his employment there is only”
3 later decisions quote this exact passage“means the taxpayer's principal place of employment”
2 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.