Johnson v. Commissioner’s Empirical Analysis
1947
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently October 1971 · most notably Albert v. Commissioner (1949), Harvey v. Commissioner (1959)
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 · Bixler v. Commissioner · Schurer v. Commissioner · Coburn v. Commissioner of Internal Revenue · Wallace 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We have long held that section 23(a) (1), supra, may not be availed of to secure a deduction from gross income for ‘traveling expenses’ paid or incurred by a taxpayer while at his principal place of business, post of duty or principal place of employment.””
2 later decisions 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.