Spurlock v. Comm'r’s Empirical Analysis
2002
Citation profile
Relationships
Applies 26 U.S.C. § 6020 · 26 U.S.C. § 6211 · 26 U.S.C. § 6501
Relies on Sundstrand Corp. v. Commissioner · Sundstrand Corp. v. Commissioner · Laing v. United States · FPL Group, Inc. v. Commissioner · Schiff 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Both parties agree that respondent filed sec. 6020(b) returns for the years in issue; however, we do not decide whether those 'returns' meet the requirements of sec. 6020(b) .”
1 later decision quote this exact passage“the return filed by the taxpayer for purposes of determining the amount of the addition”
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.