Barone v. Commissioner’s Empirical Analysis
1985
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently July 2019 · most notably Henderson v. Commissioner (1998), Barone v. C.I.R (1986)
4 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 Welch v. Helvering · Commissioner of Internal Revenue v. Flowers · Yi Au Lau v. United States Immigration & Naturalization Service · Kroll v. Commissioner · Cockrell 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the taxpayer has neither a principal place of business nor a permanent residence, he has no tax home from which he can be away. His home is wherever he happens to be.”
4 later decisions quote this exact passage“[w]hile the subjective intent of the taxpayer is to be considered in determining whether he has a tax home, for purposes of section 162(a)(2) , this Court and others consistently have held that objective financial criteria bear a closer relationship to the underlying purpose of the deduction.”
1 later decision quote this exact passagee.g. Chaganti v. Comm'r“The general rule concerning the deductibility of work clothes under section 162(a) is that they must be of a type specifically required as a condition of employment and not adaptable to general usage as ordinary clothing.”
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.