Friday v. Comm'r’s Empirical Analysis
2005
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently September 2020
2 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 Camp v. Pitts · Brotherhood of Railroad Trainmen v. Baltimore & Ohio Railroad · Asarco, Inc. v. U. S. Environmental Protection Agency · Cheshire v. Commissioner · Cheshire 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There is in section 6015 no analog to section 6330 ↩ granting the Court jurisdiction after a hearing at the Commissioner's Appeals Office”
1 later decision quote this exact passagee.g. Olson v. Comm'r“to determine the appropriate relief available to the individual under this section”
1 later decision quote this exact passage“, section 6015(e) gives jurisdiction to the Court”
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.