Allcorn v. Commissioner’s Empirical Analysis
2012
Citation profile
8
cited by 8 later decisions
August 2019
most recently cited
Relationships
Relies on Sundstrand Corp. v. Commissioner · Sundstrand Corp. v. Commissioner · Woodral v. Commissioner · Murphy v. Comm'r · Murphy 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Congress did not intend for section 6404(e) to be used routinely to avoid the payment of interest; rather, Congress intended abatement of interest only where the failure to do so 'would be widely perceived as grossly unfair.'”
1 later decision quote this exact passage“erroneous or dilatory in performing a ministerial or managerial act.”
1 later decision quote this exact passagee.g. Norman 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.