Faramarz Fayeghi Shelli v. Commissioner of Internal’s Empirical Analysis
Citation profile
21
cited by 21 later decisions
August 2018
most recently cited
1 district ·
Relationships
Relies on Koch v. Alexander · Russell v. United States · Estate of Rapp v. Commissioner · Bouterie v. Commissioner · Curry v. United States
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“there is one pool of income and two potential taxpayers, and the income might escape taxation altogether if Respondent were unsuccessful in pursuing only one taxpayer.”
1 later decision quote this exact passage · from the majority“not statutorily required to * * * [accept an amended return], or to treat an amended return as superseding an original return.”
1 later decision quote this exact passage · from the majoritye.g. Roberts 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.