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4 canonical passages across 3 cases, quoted by 22 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from Harding v. Department of Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Harding v. Department of Revenue Anchor | green | “the purpose of irc section 162(a)(2) is to ameliorate the effects of business which requires taxpayers to duplicate personal living expenses.” | 8 |
| 2 | Morey v. Department of Revenue | green | “in general, a taxpayer's home for the purposes of section 162(a)(2)-i.e., the taxpayer's 'tax home'-is the taxpayer's principal place of business or employment.” | 7 |
| 3 | Morey v. Department of Revenue | green | “is subject to an exception: the taxpayer's personal residence is the individual's tax home if the principal place of business is temporary' as opposed to indefinite' or indeterminate.' that exception is in turn subject to an exception found in the flush language of section 162(a…” | 4 |
| 4 | James O. Henderson v. Commissioner of Internal Revenue | green | “home' means 'the taxpayer's abode at his or her principal place of employment.” | 3 |
A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.