Kanofsky v. Commissioner’s Empirical Analysis
2008
Citation profile
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 6662 · 26 U.S.C. § 7453 · 26 U.S.C. § 7482
Relies on Old Chief v. United States · Indopco, Inc. v. Commissioner · Commissioner of Internal Revenue v. P Groetzinger · Interstate Transit Lines v. Commissioner · Whipple 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he Tax Court acted within its discretion in excluding the documents.”
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.