Bochner v. Commissioner’s Empirical Analysis
1977
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 78 later decisions — most recently September 2010 · most notably Boyer v. Commissioner (1977), Michel v. Commissioner (1980)
3 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 · 26 U.S.C. § 262
Relies on Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Tucker v. Commissioner · James v. United States · Michaels 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 78 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“would place petitioners' home where * * * [their] heart lies and render section 162(a)(2) a vehicle by which to deduct the full spectrum of one's personal and living expenses.”
3 later decisions quote this exact passage“consistently held that, generally a taxpayer is expected to maintain his home in the vicinity of his principal place of employment.”
1 later decision quote this exact passage“additional and duplicate living expenses”
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.