Brown v. Commissioner’s Empirical Analysis
1974
Citation profile
7
cited by 7 later decisions
August 1982
most recently cited
Relationships
Relies on Corallo v. United States · Founding Church of Scientology v. United States · Havey v. Commissioner · Connelly v. Commissioner of Internal Revenue · Donnelly 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for transportation primarily for and essential to medical care”
2 later decisions quote this exact passage“strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness”
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.