Kilpatrick v. Commissioner’s Empirical Analysis
1977
Citation profile
2
cited by 2 later decisions
December 2016
most recently cited
Relationships
Applies 26 U.S.C. § 213
Relies on Havey v. Commissioner · Jacobs v. Commissioner · Randolph 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for medical care of the taxpayer, his spouse, and dependents (as defined in section 152).”
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.