Feistman v. Commissioner’s Empirical Analysis
1974
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 83 later decisions — most recently March 2015 · most notably Abatti v. Commissioner (1986), Boyer v. Commissioner (1977)
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 Commissioner of Internal Revenue v. Flowers · Helvering v. Hallock · Fausner v. Commissioner · Heuer v. Commissioner · William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“with him is not an additional expense, and no part of the commuting cost is deductible. * * * [ 63 T.C. at 135 .] An allocation of costs between”
1 later decision quote this exact passage · from the majority“prove that the same commuting expenses would not have been incurred had he not been required to carry the tools.”
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.