Jacobs v. Commissioner’s Empirical Analysis
1974
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently February 2016 · most notably Baker v. Comm'r (2004), O'Donnabhain v. Commissioner (2010)
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
Relies on United States v. Gilmore · Fausner v. Commissioner · Commissioner v. Bilder · Fischer v. Commissioner · Havey 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that they would not have otherwise been incurred for nonmedical reasons.”
2 later decisions quote this exact passage · from the majority“the payment for which a deduction is claimed must be for goods or services directly or proximately related to the diagnosis, cure, mitigation, treatment, or prevention of the disease or illness”
1 later decision quote this exact passage · from the majoritye.g. Magdalin v. Comm'r“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 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.