Gerstacker v. Commissioner’s Empirical Analysis
1969
Citation profile
10 federal appellate · 1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently December 2008
10 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
Relies on Estate of Hauptfuhrer v. Commissioner · Commissioner v. Bilder · Havey v. Commissioner · Ochs 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(e) Definitions — (1) General. (i) The term ‘medical care’ includes the diagnosis, cure, mitigation, treatment, or prevention of disease. * * * “ (ii) * * * Thus, payments for the following are payments for medical care: hospital services, nursing services. * ^ % ft”
9 later decisions quote this exact passage · from the majority“confined strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness.”
4 later decisions quote this exact passage · from the majority“necessary to legitimate a method of medical treatment.”
3 later decisions quote this exact passage · from the majority
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.