Commissioner v. Robert M.’s Empirical Analysis
1961
Citation profile
13 federal appellate · 2 district ·
How this case has been cited
Cited by 40 later decisions (1 by the Supreme Court) — most recently May 2004 · most notably Pacor Inc. v. Higgins (1984), Commissioner v. Bilder (1962)
13 federal appellate · 2 district ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 213 · 26 U.S.C. § 23
Relies on Universal Camera Corp. v. National Labor Relations Board · United States v. American Trucking Associations · Mastro Plastics Corp. v. National Labor Relations Board · Association of Westinghouse Salaried Employees v. Westinghouse Electric Corp. · Commissioner v. Acker
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The term “medical care” means amounts paid— (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) * * *”
4 later decisions quote this exact passage · from the majority““Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.””
4 later decisions quote this exact passage · from the majority“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). 2. Bilder v. Commissioner , 33 T.C. 155 (1959) , vacated and remanded 289 F.2d 291 (3d Cir. 1961) , revd. 369 U.S. 499 ↩ (1962) . 3. Sec. 213(d) provides in relevant part: (d) Definitions. -- For purposes of this section -- (1) The term”
3 later decisions quote this exact passage · from the majority
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.