Orum v. Comm'r’s Empirical Analysis
2004
Citation profile
How this case has been cited
Cited by 137 later decisions — most recently July 2020 · most notably Speltz v. Comm'r (2005), McLaine v. Commissioner (2012)
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 Lunsford v. Comm'r · Craig v. Comm'r · Abeles v. Commissioner · Nicklaus v. Comm'r · 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 137 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Your due process hearing request was not filed within the time prescribed under Section 6320 and /or 6330 . However, you received a hearing equivalent to a due process hearing except that there is no right to dispute a decision by the Appeals Office in court under IRC Sections 6320 and /or 6330 .”
3 later decisions quote this exact passage“any proposed collection action balances the need for the efficient collection of taxes with the legitimate concern of * * * [petitioners] that any collection action be no more intrusive than necessary.”
3 later decisions quote this exact passage“'clear and concise notification of a different address.'”
3 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.