Wirth v. Commissioner’s Empirical Analysis
1974
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently July 2019 · most notably Michel v. Commissioner (1980), Rambo v. Commissioner (1978)
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 Yi Au Lau v. United States Immigration & Naturalization Service · James v. United States · Rosenspan v. United States · United States v. Mathews
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] taxpayer has a 'home' for the purpose of section 162(a)(2) only when he has incurred substantial living expenses at a permanent place of abode.”
1 later decision quote this exact passagee.g. Liljeberg 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.