Bilder v. Commissioner’s Empirical Analysis
1959
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 18 later decisions (1 by the Supreme Court) — most recently March 1990
2 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
Relies on Cohan v. Commissioner · Havey v. Commissioner · Commissioner v. Stringham · Stringham v. Commissioner · Delp 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(e) Definitions. — For purposes of this section— “(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), or “(B) for transportation primarily for and essential to medical care referred to in subparagraph (A).””
3 later decisions quote this exact passage““Their sojourns [taxpayer and his wife] in Fort Lauderdale during the years at issue were not vacations; they were taken as a medical necessity and as a primary part of necessary medical treatment of a disease from which petitioner [taxpayer] was and still is suffering.” (Emphasis supplied.) 12”
3 later decisions quote this exact passage““In view of the clarity of the wording of section 213 of the 1954 Code, we see no reason to resort to congressional history for its meaning.””
3 later decisions quote this exact passage
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.