Foote v. Commissioner’s Empirical Analysis
1976
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 66 later decisions — most recently July 2014 · most notably Mitchell v. Commissioner (1980), Daly v. Commissioner (1979)
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
Applies 26 U.S.C. § 162
Relies on Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Kroll v. Commissioner · Fausner v. Commissioner · Tucker 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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the taxpayer who, because of the exigencies of his trade or business, must maintain two places of abode and thereby incur additional and duplicate living expenses.' " See supra. Neither the phrase "away from home”
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.