Keene v. Comm'r’s Empirical Analysis
2003
Citation profile
83
cited by 83 later decisions
June 2019
most recently cited
1 federal appellate · 1 district ·
Relationships
Relies on United States v. Mead Corp. · Estate of Lang v. Commissioner · Estate Lang Lang v. Commissioner of Internal Revenue
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A transcript or recording of any face-to-face meeting or conversation between an Appeals officer or employee and the taxpayer or the taxpayer's representative is not required.”
1 later decision quote this exact passage · from the concurrencee.g. Leggett 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.