Randolph v. Commissioner’s Empirical Analysis
1976
Citation profile
How this case has been cited
Cited by 19 later decisions — most recently February 2016
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 Cohan v. Commissioner · Havey v. Commissioner · Cohn v. Commissioner · Harris v. Commissioner · Clark 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Here the item sought to be deducted is not the cost of the food which was taken to satisfy Leo's ordinary nutritional needs but rather the additional charge for special preparation of salt-free food.”
1 later decision quote this exact passage“not easy to meet in this type of case, where, under slightly different facts, [the taxpayers] may have merely satisfied personal, nonmedical needs.”
1 later decision quote this exact passage“the added cost attributed to special handling required to grow, package, and market [such] food in a chemically free environment.”
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.