Montgomery v. Commissioner’s Empirical Analysis
1970
Citation profile
17
cited by 17 later decisions
June 1983
most recently cited
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 213 · 26 U.S.C. § 62
Relies on Commissioner v. Bilder · Commissioner v. Stringham · Stringham v. Commissioner · Montgomery 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to include amounts paid for transportation primarily for and essential to medical care.”
4 later decisions quote this exact passage · from the majority“(A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,.- [and] (B) for transportation primarily for and essential to medical care referred to in subparagraph (A). .. .”
2 later decisions quote this exact passage · from the majority“away from home receiving medical treatment.”
2 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.