Jones v. Commissioner’s Empirical Analysis
1978
Citation profile
4
cited by 4 later decisions
June 1982
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Reardon v. United States · Brooks v. United States · Walsh v. United States · Jovick v. United States
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an employee cannot be absent from 'work' in a section 105 sense if he is beyond the mandatory retirement age, since there is then no work to be absent from.”
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.