McCune v. Commissioner’s Empirical Analysis
2000
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently August 2020
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Goza v. Commissioner · Joannou v. Commissioner
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a court determines that the appeal was to an incorrect court, a person shall have 30 days after the court determination to file such appeal with the correct court.”
1 later decision quote this exact passage“Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330”
1 later decision quote this exact passagee.g. Jones v. Comm'r“The statutory periods are jurisdictional and cannot be extended.”
1 later decision quote this exact passagee.g. Guralnik v. Comm'r
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.