Lippolis v. Commissioner’s Empirical Analysis
2014
Citation profile
Relationships
Applies 16 U.S.C. § 814 (§ 21 of the Federal Power Act of 1920) · 22 U.S.C. § 6713 · 28 U.S.C. § 1332 (Class Action Fairness Act of 2005)
Relies on Arbaugh v. Y & H Corp. · Henderson v. Shinseki · Gonzalez v. Thaler · Reed Elsevier, Inc. v. Muchnick · Ray v. Kertes
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[section 7623(b)] shall apply with respect to any action * * * if the tax, penalties, interest, additions to tax, and additional amounts in dispute exceed $2,000,000.”
3 later decisions quote this exact passage“the answer shall contain a clear and concise statement of every ground, together with the facts in support thereof on which the Commissioner relies and has the burden of proof.”
2 later decisions quote this exact passage“proceeds based on information provided by a whistleblower”
2 later decisions quote this exact passagee.g. Awad v. Comm'r · Smith 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.