Bauer v. Foley’s Empirical Analysis
1968
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 6212 · 26 U.S.C. § 6303
Relies on Enochs v. Williams Packing & Navigation Co. · Great Lakes Dredge & Dock Co. v. Huffman · Miller v. Standard Nut Margarine Co. · Snyder v. Marks · Botta v. Scanlon
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Plaintiff submits that this [the single joint notice] was improper since there was no joint return because the wife's signature on the return was forged and/or coerced. This argument of the plaintiff, if sound, would require the government in advance to anticipate that the issues of forgery and/or coercion would be raised.”
1 later decision quote this exact passagee.g. Bauer v. Foley
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.