In Re Law’s Empirical Analysis
2005
Citation profile
5
cited by 5 later decisions
October 2014
most recently cited
Relationships
Applies 26 U.S.C. § 24
Relies on Kokoszka v. Belford · Sorenson v. Secretary of the Treasury · Wallerstedt v. Sosne · In Re: Jan Becky Montgomery · Johnston v. Hazlett
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However, the federal child tax credit ... has two distinct components — a non-refundable component, denominated on Form 1040 as the 'Child Tax Credit,’ and a refundable component, denominated on Form 1040 (under the 'Payments’ section) as the ‘Additional Child Tax Credit.’”
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.