Bedrosian v. Commissioner’s Empirical Analysis
2009
Citation profile
7
cited by 7 later decisions
October 2019
most recently cited
Relationships
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 6223 · 26 U.S.C. § 6226 · 26 U.S.C. § 6230 · 26 U.S.C. § 6603 · 26 U.S.C. § 7482
Relies on Brookes v. Commissioner · England v. Lines
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Because we determine that the IRS validly mailed the FPAA to the Bedrosians, we affirm the Tax Court's dismissal for lack of jurisdiction of their untimely petition.”
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.