Tello v. Commissioner’s Empirical Analysis
2005
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 6673 · 26 U.S.C. § 7482 · 26 U.S.C. § 7801
Relies on Crain v. Commissioner · Sandvall v. Commissioner · Parker v. Commissioner · Trowbridge v. Commissioner · Tello 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Clear and concise assignments of each and every error which the petitioner alleges to have been committed by the Commissioner in the determination of the deficiency or liability. . . . Any issue not raised in the assignments of error shall be deemed to be conceded.”
2 later decisions quote this exact passage · from the majority
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.