103 F. App'x 661 - Hook v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate · 1 state decisions

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

1. “YOUR FAILURE TO APPEAR MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF DECISION AGAINST YOU.”

   3 later decisions quote this exact passage · from the majority
   e.g. Mitchell v. Comm'r · Long v. Comm'r

2. “Case I was originally set for trial on September 10, 2001, but was continued, at Taxpayers’ request, after a hearing. Following four days of trial between May 2, 2002, and August 19, 2002; several additional continuances at [Taxpayers’ request and the consolidation of the first case with the more recently filed second case. Taxpayers failed to appear at the resumption of the trial scheduled for May 19, 2003. Taxpayers had filed an emergency motion to strike and reset the trial date on May 16, 2003. Taxpayers neglected to notify their ten witnesses under subpoena who did appear at the trial setting along with one witness on behalf of the Commissioner. Ms. Hook claims that she and her husband missed the trial setting because “they were both very, very sick.” After permitting the taxpayers to show cause, the tax court then dismissed the consolidated cases for failure to properly prosecute, and entered a decision in the amounts requested by the Commissioner for each year.”

   1 later decision quote this exact passage · from the majority
   e.g. 160 F. App'x 666 - Smith v. Commissioner