Tax and Accounting Software Corporation v. United States’s Empirical Analysis
301 F.3d 1254 · 2002
Citation profile
9 federal appellate ·
Relationships
Applies 26 U.S.C. § 174 · 26 U.S.C. § 41 · 26 U.S.C. § 7422
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Skidmore v. Swift & Co. · Pierce v. Underwood · New Colonial Ice Co. v. Helvering · Christensen v. Harris 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We review the district court’s grant of summary judgment de novo. Summary judgment is appropriate if the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law. When applying this standard, we view the evidence and draw reasonable inferences in the light most favorable to the non-moving party.”
2 later decisions quote this exact passage · from the majority“information must be separate from the product that is actually developed.”
2 later decisions quote this exact passage · from the majority“In interpreting a statute we begin with its plain language.”
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.