Takaba v. Comm'r’s Empirical Analysis
2002
Citation profile
1 state decisions
How this case has been cited
Cited by 52 later decisions — most recently June 2020 · most notably Cabirac v. Comm'r (2003), Rader v. Commissioner (2014)
1 state decisions
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
Applies 26 U.S.C. § 1313 · 28 U.S.C. § 1927
Relies on New York Times Co. v. Sullivan · Ernst & Ernst v. Hochfelder · St. Amant v. Thompson · Janas v. McCracken · Coleman 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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The purpose of section 6673 is to compel taxpayers to think and to conform their conduct to settled principles before they file returns and litigate.”
8 later decisions quote this exact passagee.g. Best v. Comm'r · Roye v. Comm'r“Attorney's fees awarded under section 6673(a)(2) are to be computed by multiplying the number of excess hours reasonably expended on the litigation by a reasonable hourly rate. The product is known as the 'lodestar' amount.”
2 later decisions quote this exact passage“A taxpayer's position is frivolous if it is contrary to established law and unsupported by a reasoned, colorable argument for change in the law.”
2 later decisions 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.