Appleton v. Commissioner’s Empirical Analysis
2010
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 6501 · 26 U.S.C. § 932 · 48 U.S.C. § 1397 · 48 U.S.C. § 1421I
Relies on Donaldson v. United States · Ross v. Bernhard · Cascade Natural Gas Corporation v. El Paso Natural Gas Co People of State of California · New Orleans Public Service, Inc. v. United Gas Pipe Line Co. · Washington Electric Cooperative, Inc. v. Massachusetts Municipal Wholesale Electric 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A review of this Court’s jurisprudence reveals that the Court has never recognized intervention of a third party as a matter of right pursuant to Fed.R.Civ.P. 24(a)(2). Because we find that [the Virgin Islands] has not satisfied the requirements of Fed.R.Civ.P. 24(a)(2), we need not and do not decide herein whether Fed.R.Civ.P. 24(a)(2) applies to proceedings in this Court.”
2 later decisions quote this exact passage“Resolution of the 3-year period of limitations issue will not undermine [Virgin Islands’] taxing authority or discourage legitimate economic development in the Virgin Islands pursuant to [Virgin Islands’ Economic Development Program]. Regardless of the outcome of the 3-year ' period of limitations issue, [the Virgin Islands] will still retain the authority to offer and administer its economic development program.”
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.