Downing v. Comm'r’s Empirical Analysis
2002
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 51 later decisions — most recently April 2020 · most notably Iannone v. Comm'r (2004), Voelker v. Nolen (2004)
3 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 · Sego v. Commissioner · Woodral v. Commissioner · Katz v. Commissioner · Landry 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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if a taxpayer files a return but does not pay the taxes due, this provision would not permit abatement of this interest regardless of how long the IRS took to contact the taxpayer and request payment.”
1 later decision quote this exact passagee.g. Wright 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.