Ohio Periodical Distributors, Inc. v. Commissioner’s Empirical Analysis
105 F.3d 322 · 1997
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 446 · 26 U.S.C. § 458 · 26 U.S.C. § 6226
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Tennessee Valley Authority v. Hill · Crawford Fitting Company v. Jt Gibbons Inc Champion International Corporation · United States v. Vogel Fertilizer Co. · Koshland v. Helvering
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.
“failed to point to any language in the statute that precludes [the enactment of Treas. Reg. § 1.458-1(g)], taxpayer has failed to demonstrate under Chevron that we may not consider the reasonableness of the Commissioner's interpretation of the statute.”
1 later decision quote this exact passage · from the majority“there is nothing in that provision that speaks 'to the precise question.'”
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.