Transpac Drilling Venture 1983-63 Crestwood Hospitals Inc 1983-1 1983-2 1983-4 1983-14 1983-38 v. United States’s Empirical Analysis
16 F.3d 383 · 1994
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 15 later decisions (1 by the Supreme Court) — most recently February 2019
7 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 11 · 26 U.S.C. § 6031 · 26 U.S.C. § 6223 · 26 U.S.C. § 761
Relies on Rocovich v. United States · Maxwell v. Commissioner · Computer Programs Lambda, Ltd. v. Commissioner · Chomp Assoc. v. Commissioner · Computer Programs Lambda, Ltd. 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We agree with the Court of Federal Claims that the court does not have inherent power to appoint anyone as TMP where the cases are not properly before the Court because the petitions were not properly filed.”
1 later decision quote this exact passage · from the majority“permit[ting] the 'tax matters partner' ... to file a petition on behalf of the partnership to contest adjustments to partnership income made by the Internal Revenue Service.”
1 later decision 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.