Prince v. Comm'r’s Empirical Analysis
2009
Citation profile
Relationships
Applies 11 U.S.C. § 727 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Warth v. Seldin · Valley Forge Christian College v. Americans United for Separation of Church and State, Inc. · Goza v. Commissioner · Sego v. Commissioner · Sundstrand Corp. 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'The taxpayer is or appears to be designing quickly to place his, or her, or its property beyond the reach of the Government either by removing it from the United States, by concealing it, by dissipating it, or by transferring it to other persons'”
1 later decision quote this exact passagee.g. Ang v. Comm'r“Petitioner does not have standing in this proceeding to seek the return of money or property that does not belong to him.”
1 later decision quote this exact passagee.g. Ang v. Comm'r“'The taxpayer is or appears to be designing quickly to depart from the United States or to conceal himself or herself'”
1 later decision quote this exact passagee.g. Ang v. Comm'r
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.