Eiges v. Commissioner’s Empirical Analysis

Citation profile

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

1. “We generally prefer to hold that this Court has jurisdiction whenever possible so as to provide taxpayers with an opportunity to obtain judicial redetermination of their tax liability prior to the payment thereof.”

   1 later decision quote this exact passage
   e.g. Estate of Galloway v. Commissioner

2. “is to protect and preserve the rights and interests of those taxpayers under the legal disability of infancy or incompetency.”

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