Hollander v. Commissioner’s Empirical Analysis
1955
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently April 1979
8 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
Applies 26 U.S.C. § 213 · 26 U.S.C. § 23 · 26 U.S.C. § 24
Relies on Havey v. Commissioner · Commissioner v. Stringham · Stringham v. Commissioner · Denny v. Commissioner · Seymour 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““This allowance is recommended in consideration of the heavy tax burden that must be borne by individuals during the existing emergency and of the desirability of maintaining the present high level of public health and morale”;”
2 later decisions quote this exact passage · from the majority“(a) Allowance of deduction. — There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care * * *. 10 * * * * * * 11 "(e) Definitions. — For purposes of this section — 12 "(1) The term `medical care' means amounts paid — 13 "(A) 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), or * * *.”
1 later decision quote this exact passage · from the majoritye.g. Riach v. Frank“was to prevent her from doing any further damage to her heart”
1 later decision quote this exact passage · from the majoritye.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.