Kaestner v. Schmidt’s Empirical Analysis
1971
Citation profile
4
cited by 4 later decisions
May 1981
most recently cited
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 7421
Relies on United States v. Diebold, Inc. · Enochs v. Williams Packing & Navigation Co.
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In conclusion, the defendant's motion for summary judgment is granted with respect to plaintiff's claim that the IRS violated statutory requirements in the notices of deficiency sent to her for the taxable years 1960 and 1961. With respect to the claim that the notice of deficiency for 1959 violated statutory requirements, defendant's motion is denied. To the extent that plaintiff's request for an injunction is grounded on theories of waiver or estoppel, it is dismissed.”
1 later decision quote this exact passage · from the majoritye.g. Kaestner v. Schmidt
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.