Graev v. Comm'r’s Empirical Analysis
2016
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 664 · 26 U.S.C. § 6662 · 26 U.S.C. § 8021
Relies on United States v. Boyle · HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Freytag v. Commissioner · Hughes Aircraft Co. v. Jacobson · United States v. James Daniel Good Real Property
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.
“No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.”
2 later decisions quote this exact passage · from the dissent
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.