Barnes v. Comm'r’s Empirical Analysis
2008
Citation profile
7
cited by 7 later decisions
October 2019
most recently cited
Relationships
Applies 26 U.S.C. § 6015
Relies on BUTLER v. COMMISSIONER OF INTERNAL REVENUE · Fargo v. Commissioner of Internal Revenue · Carlson v. United States · Benzvi v. Commissioner · Glick v. U.S. Civil Service Com'n
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]lthough the statute does not expressly address whether an individual may invoke this Court's jurisdiction by resubmitting a previously denied request, we do not believe the 90-day limitations period of section 6015(e)(1)(A) should be defeated or protracted by the simple expedient of filing a succession of duplicative claims.”
1 later decision quote this exact passage“first timely claim for relief from joint and several liability for the tax year for which relief is sought”
1 later decision quote this exact passage“entitled to only one final administrative determination of relief”
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.