283 F. App'x 641 - Mitchell v. Commissioner’s Empirical Analysis
2008
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 7483 · 26 U.S.C. § 7502
Relies on Haines v. Kerner · Smith v. Barry · Fleming v. Evans · Umbach v. Commissioner · Hatfield v. Board Of County Commissioners For Converse County
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.
“this court has never given tolling effect in a tax appeal to a motion for reconsideration, which is not mentioned in Rule 13.”
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.