Atkinson v. Commissioner’s Empirical Analysis
1965
Citation profile
How this case has been cited
Cited by 23 later decisions — most recently February 2010
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 Cohan v. Commissioner · Commissioner of Internal Revenue v. South Texas Lumber Co · Commissioner v. Bilder · Commissioner v. Stringham · Stringham 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a private boarding school for young boys where education and discipline are the primary and only resources. The ordinary education offered is not merely 'incidental.'”
1 later decision quote this exact passage · from the majority“includes the diagnosis, cure, mitigation, treatment, or prevention of disease. Expenses paid for”
1 later decision quote this exact passage · from the majority“no deduction shall be allowed for personal, living, or family expenses,”
1 later decision 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.