Proskey v. Commissioner’s Empirical Analysis
1969
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 116 later decisions — most recently June 2017 · most notably Fisher v. Commissioner (1971), Leathers v. United States (1972)
9 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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Reese v. Commissioner · Reese v. Commissioner · Woddail v. Commissioner · Zolnay 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 116 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“incidental to and for the purpose of facilitating the raison d'etre of the Hospital, namely, the care of its patients.”
12 later decisions quote this exact passage · from the majority“no exclusion shall be allowed under subsection (a) after the recipient has been entitled to exclude under this section for a period of 36 months (whether or not consecutive) * * *”
1 later decision quote this exact passage · from the majority“if the primary purpose of the studies or research is to further the education and training of the recipient in his individual capacity,”
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.