Boyer v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 67 later decisions — most recently September 2019 · most notably Golanty v. Commissioner (1979), Engdahl v. Commissioner (1979)
1 federal appellate · 1 state decisions
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. South Texas Lumber Co · United States v. Correll · United States v. Gilmore · Commissioner of Internal Revenue v. Lincoln Savings and Loan Association · 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 67 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if such activity is not engaged in for profit, no deduction attributable to such activity shall be allowed under this chapter except as provided in this section.”
1 later decision quote this exact passage“the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home”
1 later decision quote this exact passage“means a dwelling place (including furnishings) and the appurtenances thereto, such as a garage. The term”
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.