Lichterman v. Commissioner’s Empirical Analysis
1961
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently November 1982
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. § 262
Relies on Cohan v. Commissioner · Commissioner of Internal Revenue v. South Texas Lumber Co · Commissioner v. Stringham · Stringham v. Commissioner · Carasso 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 15 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 * * *”
2 later decisions quote this exact passage“Expenses paid for “medical care” shall include those paid for the purpose of affecting any structure or function of the body, for accident or health insurance, or for transportation primarily for and essential to medical care.”
1 later decision quote this exact passage“for transportation primarily for and essential to medical care * * *,”
1 later decision 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.