Dean v. Commissioner’s Empirical Analysis
1970
Citation profile
How this case has been cited
Cited by 35 later decisions — most recently May 2016 · most notably Turner v. Commissioner (1971), Rambo v. Commissioner (1978)
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 · Garlock v. Commissioner · Sapson v. Comm'r
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[W]here a taxpayer does not have a nontemporary principal place of business away from the vicinity of his residence, then his place of residence remains his home for tax purposes.”
2 later decisions quote this exact passage“was Washington, D.C., would it be possible to decide in favor of respondent on the record before us.We are unable to agree with respondent's argument on this point or to reach the conclusion that Washington was petitioner's”
1 later decision quote this exact passagee.g. Case v. Commissioner“that when a taxpayer maintains a residence away from the vicinity of his nontemporary principal place of business, that residence is not his home within the meaning of section 162 .”
1 later decision quote this exact passagee.g. Case v. Commissioner
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.