Levine v. Commissioner’s Empirical Analysis
1982
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently February 2004
1 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
Applies 26 U.S.C. § 213
Relies on Commissioner v. Bilder · Oliver v. Commissioner of Internal Revenue · Jacobs v. Commissioner · Gerstacker v. Commissioner · Montgomery 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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 · from the majoritye.g. Baker v. Comm'r“transportation primarily for and essential to medical care”
1 later decision quote this exact passage · from the majority“'necessary to legitimate a method of medical treatment'”
1 later decision quote this exact passage · from the majoritye.g. Lenn v. Commissioner
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.