Deamer v. Commissioner’s Empirical Analysis
1985
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently July 2019 · most notably Heim v. Commissioner (1989), Henderson v. Commissioner (1998)
15 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 · 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Flowers · Dames & Moore v. Regan · Cockrell v. Commissioner · Frederick v. United States · Nickerson 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“away from home in the pursuit of business.”
4 later decisions quote this exact passage · from the majority“'constantly on the move due to his work, he is never”
2 later decisions 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.