Rockswold v. United States’s Empirical Analysis

Citation profile

4 federal appellate · 2 district · 1 state decisions

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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “During the years in question, petitioner did not treat any patients or participate in patient rounds. He did not perform any routine patient care related activities such as ordering prescriptions, writing treatment orders for patient care, taking patients’ physical and medical histories, etc. He did not diagnose patients, perform any medical or surgical procedures or teach junior medical fellows or medical students. During the academic phase, petitioner was never on call and did not work in any emergency room. Moreover, like other students participating in the academic phase of the Surgery Program, petitioner did not experiment with human beings at any time during the course of his research.”

   2 later decisions quote this exact passage
   e.g. Yarlott v. Commissioner · Melvin A. Yarlott, Jr. And Rebecca L. Yarlott v. Commissioner of Internal Revenue

2. “SEC. 117. SCHOLARSHIPS AND FELLOWSHIP GRANTS. (b) Limitations.— (1) Individuals who are candidates for degrees. — In the case of an individual who is a candidate for a degree at an educational organization described in section 170(bXl)(AXii), subsection (a) shall not apply to that portion of any amount received which represents payment for teaching, research, or other services in the nature of part-time employment required as a condition to receiving the scholarship or the fellowship grant. If teaching, research or other services are required of all candidates (whether or not recipients of scholarships or fellowship grants) for a particular degree as a condition to receiving such degree, such teaching, research, or other services shall not be regarded as part-time employment within the meaning of this paragraph.”

   1 later decision quote this exact passage
   e.g. Yarlott v. Comm'r