John Maier, III v. Commissioner of Internal Revenue’s Empirical Analysis
2004
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently November 2020
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Commissioner v. McCoy · BUTLER v. COMMISSIONER OF INTERNAL REVENUE · Cheshire v. Commissioner · Fernandez v. Commissioner · Ewing 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“determine the appropriate relief available”
2 later decisions quote this exact passage“We first look to the prefatory language contained in section 6015(e)(1) which states: “in the case of an individual who elects to have subsection (b) or (c) apply.” We conclude that this language does not contain words of limitation that confine our jurisdiction to review of an election under subsections (b) and/or (c), as respondent contends. Rather, we understand this language to encompass the procedural requirement applicable to all joint filers seeking innocent spouse relief and, therefore, states the prerequisite to seeking our review of such relief, [id. at 330. 6 ]”
1 later decision quote this exact passagee.g. Billings v. Comm'r
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.