Hendrick v. Commissioner’s Empirical Analysis
1961
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently February 2010 · most notably Fischer v. Commissioner (1968), Atkinson v. Commissioner (1965)
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. § 212 · 26 U.S.C. § 213
Relies on Bowers v. Lumpkin · Kelly v. Commissioner · Kelly v. Commissioner · Coughlin v. Commissioner · Cullinan 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.”
2 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.