Jackson v. Commissioner’s Empirical Analysis
1981
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 54 later decisions — most recently May 2017 · most notably Weissman v. Commissioner (1984), Meiers v. Commissioner (1986)
9 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 Curphey v. Commissioner · Baie 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no deduction * * * shall be allowed with respect to the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence.”
4 later decisions quote this exact passage“Expenses attributable to incidental or occasional trade or business use of an exclusive portion of a dwelling unit would not be deductible even if that portion of the dwelling unit is used for no other purpose.”
1 later decision quote this exact passagee.g. Roth v. Commissioner“a place of business which is used by patients, clients, or customers in meeting or dealing with the taxpayer.”
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.