Slovacek v. United States’s Empirical Analysis
1996
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 6221 · 26 U.S.C. § 6224 · 26 U.S.C. § 6226 · 26 U.S.C. § 6229 · 26 U.S.C. § 6231 · 26 U.S.C. § 6401 · 26 U.S.C. § 6621 · 26 U.S.C. § 6653
Relies on In re Miller · Lockheed Shipbuilding Co. v. Director, Office of Workers' Compensation Programs · County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation · In re Miller · Fortec Constructors v. United States
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“includes the accounting practices and the legal and factual determinations that underlie the determination of the amount, timing, and characterization of items of income, credit, gain, loss, deduction, etc. 19 26 C.F.R. § 301.6231(a)(3)-1(b)(emphasis added). As the court in Slovacek reasoned, the statute of limitations”
1 later decision quote this exact passage“might be said to affect the amount, timing, and characterization of income, etc., (partnership items) at the partnership level, if only in a thumbs-up or thumbs-down manner.”
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.