Weber v. Comm'r’s Empirical Analysis
2004
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently June 2020 · most notably Orum v. Comm'r (2004), Mason v. Comm'r (2009)
1 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 · Davis v. Commissioner · Frieling v. Commissioner · King v. Commissioner · Offiler 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a notice of determination issued pursuant to sections 6320 and/or 6330 is sufficient if such notice is sent by certified or registered mail to a taxpayer at the taxpayer's last known address.”
3 later decisions quote this exact passage“[T]his Court's jurisdiction under [ I.R.C.] sections 6320 and 6330 depends on the issuance of a valid notice of determination and the filing of a timely petition for review.”
1 later decision quote this exact passage“immaterial that * * * [the taxpayer] did not receive the notice of determination before the expiration of the 30-day filing period.”
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.