Weisman v. Commissioner’s Empirical Analysis
2000
Citation profile
2 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 31 · 26 U.S.C. § 6212 · 26 U.S.C. § 6511 · 26 U.S.C. § 6513 · 26 U.S.C. § 6532 · 26 U.S.C. § 6672 · 26 U.S.C. § 7202 · 26 U.S.C. § 7421
Relies on Bell v. Hood · Enochs v. Williams Packing & Navigation Co. · Lane v. Pena Secretary of Transportation · United States v. Dalm · Flora v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a claim for refund shall be made on Form 1040X (Amended U.S. Individual Income Tax Return').”
1 later decision quote this exact passage · from the majority“shall be made on the appropriate income tax return”
1 later decision quote this exact passage · from the majority
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.