Zimmerman v. Commissioner’s Empirical Analysis
1978
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 86 later decisions — most recently September 2016 · most notably Miller v. Commissioner (2000), Reisinger v. Commissioner (1979)
1 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
Relies on Commissioner of Internal Revenue v. Flowers · United States v. Correll · United States v. Sisson · Fausner v. Commissioner · Heuer 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 86 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he authoritative sources of Federal tax law are in the statutes, regulations, and judicial decisions”
2 later decisions quote this exact passage · from the majority“[u]nlike her other educational expenses [i.e. tuition, fees, and books], * * * were not essential to improvement or maintenance of her skills * * *.”
1 later decision quote this exact passage · from the majority“exigencies of business, rather than the personal conveniences and necessities of the traveller.”
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.