Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal Revenue’s Empirical Analysis
1971
Citation profile
14
cited by 14 later decisions
January 1985
most recently cited
5 federal appellate ·
Relationships
Relies on Commissioner v. Bilder · Commissioner v. Stringham · Stringham v. Commissioner · Commissioner v. Robert M. · Gerstacker 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“transportation primarily for and essential to medical care”
2 later decisions quote this exact passage · from the majority“that [the] taxpayer's condition, the nature of the services he required before he could travel home, and the hospital needs for his room, were the only reasons why he had to pay a hotel for food and lodging.”
1 later decision quote this exact passage · from the majority“primarily for and essential to medical care,”
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.