Cox v. Chaco’s Empirical Analysis
650 F.2d 174 · 1981
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 119
Relies on United States v. Correll · United States v. Cartwright · National Muffler Dealers Assn., Inc. v. United States · Interstate Circuit, Inc. v. City of Dallas · Commissioner of Internal Revenue v. J Kowalski
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1) The employee must be required to accept the lodging as a condition of his employment; 2) The lodging must be furnished for the convenience of the employer; and 3) The lodging must be located on the business premises of the employer.”
1 later decision 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.