Grunwald v. Commissioner’s Empirical Analysis
1968
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently March 1987
2 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
Applies 26 U.S.C. § 213
Relies on Havey v. Commissioner · Abegg v. Commissioner · Hendrick v. Commissioner · Atkinson v. Commissioner · Lichterman 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We said ( 51 T.C. at 115 ): In a case of this type it is incumbent on the taxpayer claiming a deduction for the cost of sending his handicapped child to a school not regularly engaged in providing medical services to establish that the services received are primarily medical in nature and not educational. It is not enough herein to show that”
1 later decision quote this exact passage“the cost of meals and lodging, if supplied, and the cost of ordinary education furnished which is incidental to the special services furnished by the school”
1 later decision quote this exact passagee.g. Sims v. Commissioner“includes the diagnosis, cure, mitigation, treatment, or prevention of disease. Expenses paid for”
1 later decision quote this exact passagee.g. Sims 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.