Fischer v. Commissioner’s Empirical Analysis
1968
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 115 later decisions — most recently February 2010 · most notably Crocker v. Commissioner (1989), Electric & Neon, Inc. v. Commissioner (1971)
6 federal appellate ·
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 Welch v. Helvering · Deputy v. du Pont · Higgins v. Commissioner · Kornhauser v. United States · Arizona v. California
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 115 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The cases, the rulings, and the regulations make clear that whether a service for which an expenditure is made constitutes medical care will depend upon its therapeutic nature to the individual, and not upon the title of the person rendering the service,5 or whether the expense is “medical” to all persons,6 or the general nature of the institution in which the service is rendered.7 [Footnotes omitted.]”
1 later decision quote this exact passage · from the concurrence“....... (e) Definitions. — Eor purposes of this section— (1) the term “medical care” means amounts paid— (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) * * *”
1 later decision quote this exact passage · from the concurrence“Deductions for * * * medical care allowable under section 213 will be confined strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect. * * *”
1 later decision quote this exact passage · from the concurrencee.g. Fay v. Commissioner
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.