Baltic v. Comm'r’s Empirical Analysis
2007
Citation profile
20
cited by 20 later decisions
December 2017
most recently cited
Relationships
Relies on Slodov v. United States · Florida Peach Corp. v. Commissioner · Moore v. Commissioner · Kindred v. Commissioner · Steele v. United States
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Cashing a check does not mean that the IRS has accepted the offer.”
2 later decisions quote this exact passage“a challenge to the amount of the tax liability made in the form of an OIC-DATL by a taxpayer who has received a notice of deficiency is a challenge to the underlying tax liability.”
1 later decision quote this exact passage“the thinnest of supports for any general proposition that an OIC-DATL is not a challenge to an 'underlying tax liability'”
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.