Barry v. Commissioner’s Empirical Analysis
1970
Citation profile
How this case has been cited
Cited by 19 later decisions — most recently March 2013
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 26 U.S.C. § 262
Relies on United States v. Correll · Cox v. Northwest Airlines, Inc. · United States v. Fruehauf · F. M. Williams v. George D. Patterson, District Director of Internal Revenue · Commissioner v. Bagley
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'rest' involved was substantial in time, and special provision was made for it; his rest was not confined to a mere pause in the daily work routine.”
1 later decision quote this exact passagee.g. Stevens v. Comm'r“(a brief rest period) that anyone can, at any time, without special arrangement and without special expense, take in his own automobile or office.”
1 later decision quote this exact passagee.g. Stevens v. Comm'r
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.