Kasper v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate ·

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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[a]ny determination regarding an award under paragraph (1) , (2) , or (3) may, within 30 days of such determination, be appealed to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).”

   4 later decisions quote this exact passage
   e.g. Myers v. Comm'r of Internal Revenue Service · Myers v. Comm'r

2. “Requiring the Whistleblower Office to provide the whistleblower with notice of the determination is the logical first step to establish the starting date for the period of appeal.”

   1 later decision quote this exact passage
   e.g. 146 T.C. No. 4 - Bongam v. Comm'r

3. “the Government is generally entitled to a rebuttable presumption of delivery upon presentation of evidence of proper mailing,”

   1 later decision quote this exact passage
   e.g. Myers v. Comm'r of Internal Revenue Service