Coombs v. Commissioner’s Empirical Analysis
1976
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 59 later decisions — most recently October 2017 · most notably Mitchell v. Commissioner (1980), Curphey v. Commissioner (1980)
4 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. § 262 · 5 U.S.C. § 5942
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Glenshaw Glass Company · Commissioner of Internal Revenue v. Flowers · United States v. Correll · Commissioner v. LoBue
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]ravel expenses which arise from going to and from work on a daily basis are not ordinary business expenses deductible under section 162(a)(2) regardless of the distance traveled or the availability of housing at or near the work site.”
1 later decision quote this exact passage“the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.”
1 later decision quote this exact passage“lodging furnished to him * * * by * * * his employer for the convenience of the employer”
1 later decision quote this exact passage
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.