Kevin M. Moore v. Comm. IRS’s Empirical Analysis
2008
Citation profile
2
cited by 2 later decisions
November 2014
most recently cited
Relationships
Applies 26 U.S.C. § 6331
Relies on Sego v. Commissioner · Giamelli v. Comm'r · Stearman III v. Commissioner of Internal Revenue · Webb 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 .”
1 later decision quote this exact passage · from the majoritye.g. Pitts 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.