Marlin v. Commissioner’s Empirical Analysis
1970
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 44 later decisions — most recently October 1999 · most notably Gino v. Commissioner (1973), Nammack v. Commissioner (1971)
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 Weiszmann v. Commissioner · Carroll v. Commissioner · James A. v. Commissioner · Cross v. United States · 222 F. Supp. 157 - Cross 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“collected a large number of slides and other teaching aids during her travel tends to demonstrate the substantial connection between such travel and the maintenance and improvement of her skills as a history teacher.”
2 later decisions quote this exact passage“only if the major portion of the activities [during the period of travel] * * * is of a nature which directly maintains or improves skills required by the individual”
1 later decision quote this exact passage“only to the extent such expenditures are attributable to a period of travel that is directly related to the duties of the individual in his employment.”
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.