Thurner, Yvonne E. v. CIR’s Empirical Analysis
2007
Citation profile
Relationships
Applies 26 U.S.C. § 6015 · 26 U.S.C. § 7453
Relies on Caisse Nationale de Credit Agricole v. CBI Industries, Inc. · Drobny v. Commissioner · Harrington v. City of Chicago · Publicis Communication v. True North Communications Inc. · Harold Washington Party v. Cook County, Illinois Democratic Party
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]e previously have analogized a tax court’s denial of a motion to vacate to a district court’s denial of relief from judgment under Federal Rule of Civil Procedure 60(b)”). Rule 60(b) authorizes relief from judgment in the case of a mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, fraud, a void, satisfied, released, or discharged judgment, and”
1 later decision quote this exact passage
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.