Dobson v. United States’s Empirical Analysis
330 F.2d 646 · 1964
Citation profile
6 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6501
Relies on Phillips Chemical Co. v. Dumas Independent School District · Cory v. Commissioner · Dudley v. Commissioner · Cory v. Commissioner · Cory 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(B) in case the amount of the adjustment would be assessed and collected in the same manner as a deficiency under section 1314, there is adopted in the determination a position maintained by the taxpayer with respect to whom the determination is made,”
2 later decisions quote this exact passage“means - (1) a decision by the Tax Court or a judgment, decree, or other order by any court of competent jurisdiction, which has become final; * * * (b) Taxpayer. - Notwithstanding section 7701(a)(14), the term”
1 later decision quote this exact passage
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.