Gerard v. Commissioner’s Empirical Analysis
1962
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 23 later decisions — most recently December 2016
4 federal appellate · 1 state decisions
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 Seymour v. Commissioner · Delp v. Commissioner · 174 F. Supp. 748 - Berry v. Wiseman
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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 . . . . Section 213(a) provides for the deductibility of the uncompensated amount of the”
1 later decision quote this exact passage“an air conditioner which is detachable from the property and purchased only for the use of a sick person.”
1 later decision quote this exact passage“expenses paid during the taxable year . . . . for medial care of the taxpayer . . . .”
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.