Fay v. Commissioner’s Empirical Analysis
1981
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently February 2015
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 Fischer v. Commissioner · Jacobs v. Commissioner · Hendrick v. Commissioner · Lichterman v. Commissioner · Grunwald 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“within the meaning of [section 1.213-1(e)(1)(v) ( a ), Income Tax Regs.], and the expenditures for meals and lodging and ordinary educational services will be deductible. However, if the medical care offered at an educational institution is not a principal reason for attendance there, then the institution will not qualify as a”
1 later decision quote this exact passage“and only the costs of medical services rendered are deductible; meals and lodging and ordinary educational services are not deductible. Greisdorf v. Commissioner [ 54 T.C. 1684 , 1689 (1970)] . The record in the instant case establishes that Michael was suffering from a”
1 later decision quote this exact passage“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.