211 F. App'x 749 - Pond v. Commissioner’s Empirical Analysis
2007
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 151 · 26 U.S.C. § 6012 · 26 U.S.C. § 6651 · 26 U.S.C. § 6654 · 26 U.S.C. § 7482 · 44 U.S.C. § 3512
Relies on Dole v. United Steelworkers · United States v. Collins · Jackson v. Commissioner · United States v. Dawes
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“while the [Form] 1040 is an information request, it might be excepted from the provisions of * * * [the PRA, 44 U.S.C. sec. 3512 ] under the statutory origin theory discussed but neither adopted nor rejected in United States v. Dawes, 951 F.2d 1189 , 1191-92 (10th Cir. 1991) .”
1 later decision quote this exact passage · from the majoritye.g. Wolcott v. Comm'r“Notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information that is subject to this subchapter”
1 later decision quote this exact passage · from the majoritye.g. Pate 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.