Harding v. Commissioner’s Empirical Analysis
1966
Citation profile
5
cited by 5 later decisions
September 1979
most recently cited
Relationships
Relies on New Colonial Ice Co. v. Helvering · Lorain Avenue Clinic v. Commissioner · Atkinson v. Commissioner · Bassett v. Commissioner · Collins 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, * * *.”
1 later decision quote this exact passagee.g. Carr v. Commissioner“ours is not a court of equity - only a court of law.”
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.