Post v. United States’s Empirical Analysis
1956
Citation profile
3
cited by 3 later decisions
December 2016
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“All of these items can have a useful life and period of benefit to the particular taxpayer extending far beyond the year of deduction. * * * It seems to us that we are here dealing with a true medical expense under the letter and spirit of the Code. * * * It was an amount `paid for the * * * mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body * * *.' It should have been allowed.”
1 later decision quote this exact passagee.g. Riach v. Frank
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.