Taylor v. Commissioner’s Empirical Analysis
1999
Citation profile
1 federal appellate ·
Relationships
Applies 28 U.S.C. § 2255 (Antiterrorism and Effective Death Penalty Act of 1996)
Relies on United States v. National Bank · Badaracco v. Commissioner · United States v. Eight Thousand Eight Hundred & Fifty Dollars · United States v. Kordel · American Premier Underwriters, Inc. v. USX Corp.
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a procedural or mechanical act that does not involve the exercise of judgment or discretion, and that occurs during the processing of a taxpayer's case after all prerequisites to the act, such as conferences and review by supervisors, have taken place.”
4 later decisions quote this exact passage“A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act.”
3 later decisions quote this exact passage“The timing of the decision to defer the civil proceedings until resolution of the criminal aspects does not detract from the fact that the exercise of judgment is required in making such a decision.”
2 later decisions 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.