Hoffman v. Comm'r’s Empirical Analysis
2002
Citation profile
62
cited by 62 later decisions
March 2016
most recently cited
10 federal appellate ·
Relationships
Relies on Goza v. Commissioner · Sego v. Commissioner · Brannen v. Commissioner · Brannen v. Commissioner · Reis 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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) In general. — The person may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including— (i) appropriate spousal defenses; (ii) challenges to the appropriateness of collection actions; and (iii) offers of collection alternatives, which may include the posting of a bond, the substitution of other assets, an installment agreement, or an offer-in-compromise. (B) Underlying liability. — The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.”
2 later decisions quote this exact passage“Because § 6501(e)(1)(A)© changes the definition of “gross income” for taxpayers in a trade or business, it potentially affects both the numerator (the omission from gross income) and the denominator (the total gross income stated in the return). Colony’s holding, however, affects only the numerator, by defining what constitutes an omission from gross income. When there is no dispute about the amount of gross income omitted, the denominator, the total amount of gross income stated in the return, determines whether the omission meets the 25% threshold that triggers the six-year limitations period. For taxpayers not in a trade or business, the denominator is the amount of gross income (gross receipts minus basis); for taxpayers in a trade or business, the denominator is the total amount of money received without any reduction for basis (gross receipts).”
1 later decision quote this exact passage“[Congress] could have expressly added a definition of “omits” if it wanted to overrule the cases that concluded, as the Supreme Court later did in Colony, that “omits” does not include an overstatement of basis. Instead, Congress allowed the preexisting general definition of “omits” to carry forward into the successor provision, and additionally provided for a special definition of “gross income” in the case of a “trade or business.””
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.