Kaplan v. United States’s Empirical Analysis
133 F.3d 469 · 1998
Citation profile
24 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 69 later decisions — most recently July 2023 · most notably Keller v. Commissioner (2009), Duffie v. United States (2010)
24 federal appellate · 1 district · 2 state decisions
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
Applies 26 U.S.C. § 6223 · 26 U.S.C. § 6228 · 26 U.S.C. § 6229 · 26 U.S.C. § 6231 · 26 U.S.C. § 701 · 26 U.S.C. § 7422
Relies on Morrissey v. Brewer · Mullane v. Central Hanover Bank & Trust Co. · Federal Communications Commission v. Beach Communications, Inc. · Regan v. Taxation With Representation of Washington · Gilbert v. Homar
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“ensure[d] equal treatment of partners by uniformly adjusting partners' tax liabilities.”
6 later decisions quote this exact passage · from the majority“TEFRA requires that all challenges to adjustments of partnership items be made in a single, unified agency proceeding; indeed, this is the key component of TEFRA that yields the desired benefits of economy and consistency.”
5 later decisions quote this exact passage · from the majority“more appropriately determined at the partnership level than at the partner level.”
3 later decisions quote this exact passage · from the majority
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.