Gordon v. Commissioner’s Empirical Analysis
1962
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions (1 by the Supreme Court) — most recently October 2000
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 Massey Motors, Inc. v. United States · Bassett 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The statute permits the deduction for ‘expenses paid’ and ‘amounts paid’ and respondent correctly interprets the statute as permitting deduction for ‘medical expenses actually paid.’ Sec. 1.213-1 (a), Income Tax Regs. Depreciation is a ‘decrease in value’. Massey Motors Inc. v. United States, 364 U.S. 92 , 96 [ 80 S.Ct. 1411 , 4 L. Ed.2d 1592 ], Any allowance for depreciation is not an ‘expense paid’ or ‘amount paid.’ ” 37 T.C. at 987 .”
3 later decisions quote this exact passage“These terms imply the existence of debts incurred for medical care which are satisfied by payment in the taxable year ( Robert S. Bassett, 26 T.C. 619 ) or out-of-pocket expenditures for medical care, which, since 1954, has been defined in the statute to include”
1 later decision quote this exact passage“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.