Havey v. Commissioner’s Empirical Analysis

1949

Citation profile

cited by 68 later decisions

February 2010

most recently cited

11 federal appellate ·

How this case has been cited

Cited by 68 later decisions — most recently February 2010 · most notably Commissioner v. Robert M. (1961), Seymour v. Commissioner (1950)

11 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.

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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

““The term ‘medical care’ is broadly defined to include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. It is not intended, however, that a deduction should be allowed for any expense that is not incurred primarily for the prevention or alleviation of a physical or mental defect or illness.” (Emphasis supplied.)”
3 later decisions quote this exact passage
e.g. Commissioner v. Robert M. · Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal Revenue
“* * * The term 'medical care', as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance).”
3 later decisions quote this exact passage
e.g. Seymour v. Commissioner · Martin W. & Keller v. Commissioner
“It seems clear to us that the deduction in question may be claimed only where there is a health or body condition coming within the statutory concept and where the expense was incurred primarily for the prevention or alleviation of such condition. An incidental benefit is not enough.”
3 later decisions quote this exact passage
e.g. William B. Watkins, & Estate of Maude v. Watkins v. Commissioner · William B. Watkins, & Estate of Maude v. Watkins v. Commissioner

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.