Hantzis v. Commissioner’s Empirical Analysis
1981
Citation profile
17 federal appellate · 2 district ·
How this case has been cited
Cited by 43 later decisions — most recently July 2019 · most notably Deamer v. Commissioner (1985), Henderson v. Commissioner (1998)
17 federal appellate · 2 district ·
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 · Yi Au Lau v. United States Immigration & Naturalization Service · Addison v. Holly Hill Fruit Products, Inc. · Peurifoy v. Commissioner · Kroll v. Commissioner
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in light of the further requirement that the expense be the result of business exigencies,”
6 later decisions quote this exact passage · from the majority“traveling expenses ... while away from home in the pursuit of a trade or business.”
5 later decisions quote this exact passage · from the majority“Each must independently satisfy the requirement that deductions taken for travel expenses incurred in the pursuit of a trade or business arise while he or she is away from home.”
3 later decisions quote this exact passage · from the concurrence
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.