Daly v. Commissioner’s Empirical Analysis
1979
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 89 later decisions — most recently September 2020 · most notably Mitchell v. Commissioner (1980), Daly v. Commissioner of Internal Revenue (1981)
2 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 · Kroll v. Commissioner · Tucker v. Commissioner · Michaels v. Commissioner · Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue
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 89 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to mitigate the burden of the taxpayer who, because of the exigencies of his trade or business, must maintain two places of abode and thereby incur additional and duplicate living expenses.”
4 later decisions quote this exact passage“refer to the vicinity of a taxpayer's principal place of employment and not the place where his personal residence is located, if different from the principal place of employment.”
3 later decisions quote this exact passage“traveling expenses * * * [incurred] while away from home in pursuit of a trade or business * * *,”
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.