Meehan v. Comm'r’s Empirical Analysis
2004
Citation profile
2 federal appellate · 1 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 6320
Relies on Nicklaus v. Comm'r · Offiler v. Commissioner · Straus-Duparquet, Inc. v. Local Union No. 3 International Brotherhood of Electrical Workers · Lunsford v. Comm'r · Adams v. Jersey Central Power & Light Co.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if a collection action is initiated before January 19, 1999, section 6330 is inapplicable and this Court has no jurisdiction to review the propriety of the collection action”
1 later decision quote this exact passagee.g. Barrett v. Comm'r“employer as compensation for termination of the employer-employee relationship.”
1 later decision quote this exact passagee.g. Winter 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.