Carasso v. Commissioner’s Empirical Analysis
1961
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 40 later decisions (1 by the Supreme Court) — most recently June 1994 · most notably Commissioner v. Bilder (1962), Huntsberry v. Commissioner (1984)
1 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. § 262
Relies on Commissioner v. Stringham · Stringham v. Commissioner · Carasso v. Commissioner · Commissioner v. Robert M.
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.
“transportation primarily for and essential to medical care”
4 later decisions quote this exact passage · from the majority“A new definition of “medical expenses” is provided which incorporates regulations under present law and also provides for the deduction of transportation expenses for travel prescribed for health, but not the ordinary living expenses incurred during such a trip. * * * * * * * * * * The deduction permitted for “transportation primarily for and essential to medical care” clarifies existing law in that it specifically excludes deduction of any meals and lodging wliile away from home receiving medical treatment. For example, if a doctor prescribes that a patient must go to Florida in order to alleviate specific chronic ailments and to escape unfavorable climatic conditions which have proven injurious to the health of the taxpayer, and the travel is prescribed for reasons other than the general improvement of a patient’s health, the cost of the patient’s transportation to Florida would be deductible but not his living expenses while there. * * *”
1 later decision quote this exact passage · from the majority“goods or services directly or proximately related to the diagnosis, cure, mitigation, treatment, or prevention of the disease or illness.”
1 later decision 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.