Drill v. Commissioner’s Empirical Analysis
1947
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 64 later decisions — most recently April 2016 · most notably Hynes v. Commissioner (1980), Coombs v. Commissioner (1979)
9 federal appellate · 1 district ·
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 Harsaghy v. Commissioner · Meier 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 64 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Ordinarily, expenses for food and clothing, * * * are about as personal as any expense can be; and personal expenses are expressly made nondeductible by virtue of section 24 (a) of the code.”
1 later decision quote this exact passage“adaptable to be worn generally, away from work as well as at work,”
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.