Reed v. Commissioner’s Empirical Analysis
2013
Citation profile
18
cited by 18 later decisions
August 2020
most recently cited
Relationships
Relies on Goza v. Commissioner · Sego v. Commissioner · Naftel 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[An Appeals officer] does not abuse his discretion by returning an OIC based on a taxpayer's failure to meet current tax obligations.”
1 later decision quote this exact passage“Taxpayers must submit current financial data when proposing an OIC based on doubt as to collectibility.”
1 later decision quote this exact passage“A taxpayer must propose an OIC for it to be considered during the collection hearing.”
1 later decision quote this exact passagee.g. Savoy 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.