Lantz v. Comm'r’s Empirical Analysis
2009
Citation profile
5 federal appellate ·
Relationships
Applies 18 U.S.C. § 3621 · 29 U.S.C. § 159 (§ 9 of the National Labor Relations Act)
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Skidmore v. Swift & Co. · Immigration & Naturalization Service v. Cardoza-Fonseca · Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc. · Bowles v. Seminole Rock & Sand 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[b]y explicitly creating a 2-year limitation in subsections (b) and (c) but not subsection (f) [of section 6015], Congress has ‘spoken’ by its audible silence. Because the regulation imposes a limitation that Congress explicitly incorporated into subsections (b) and (c) but omitted from subsection (f), it fails the first prong of Chevron.”
2 later decisions quote this exact passage“to provide equitable relief in appropriate situations”
1 later decision quote this exact passage · from the dissente.g. Hall v. Commissioner“[P]rocedures prescribed by the Secretary”
1 later decision quote this exact passagee.g. Hall v. Commissioner
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.