Kowalski v. Commissioner’s Empirical Analysis
1976
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 14 later decisions (1 by the Supreme Court) — most recently July 2001
6 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 Saunders v. Commissioner of Internal Revenue · United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. Christey · United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. Garner · Wilson v. United States · United States v. Keeton
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[in] determining whether meals are furnished . . . for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals . . . are intended as compensation.”
1 later decision quote this exact passage · from the majority“the value of any meals . . . furnished to [an employee] by his employer for the convenience of the employer, but only if . . . the meals are furnished on the business premises of the employer,”
1 later decision quote this exact passage · from the majority“the value of any meals . . . furnished to him by his employer for the convenience of the employer, but only if . . . the meals are furnished on the business premises of the employer . . . .”
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.