U.R. Neely v. Commissioner’s Empirical Analysis
2000
Citation profile
1
cited by 1 later decisions
September 2000
most recently cited
Relationships
Relies on Naftel v. Commissioner · Normac, Inc. v. Commissioner · Robinson v. Commissioner · Brown v. Commissioner · Hannan 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“relief provided by section 530 of the Revenue Act of 1978, Pub. L. 95-600, 92 Stat. 2763, 2885. Respondent attached to the notice of determination a”
1 later decision quote this exact passage“all relevant sections of the Internal Revenue Code pertaining to the limitations on assessment and collection”
1 later decision quote this exact passage“no proceeding in court without assessment for the collection of such tax shall be begun”
1 later decision 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.