Mekulsia v. Commissioner’s Empirical Analysis

Citation profile

4 federal appellate ·

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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “The tax matters partner is the central figure of partnership proceedings. During both administrative proceedings and litigation, the tax matters partner serves as the focal point for service of all notices, documents and orders on the partnership.... The tax matters partner must also perform important functions within the partnership. He is required to keep all partners informed of the status of administrative and judicial proceedings involving the partnership. Section 6223(g). Moreover, the tax matters partner may, under some circumstances, bind partners who are not notice partners by entering into a settlement agreement with respondent. Section 6224(c)(3). In the execution of these responsibilities a tax matters partner acts as a fiduciary. His personal interest, if any, is beside the point.... The detailed statutory procedures for partnership level audits and litigation contemplate the continual presence of one tax matters partner, and the procedures cannot operate unless the tax matters partner is capable of acting on the partnership’s behalf regardless of his personal tax posture. As the fiduciary of the partnership’s interest in the proceeding, the tax matters partner’s initiative (or failure to take initiative) is plainly designed to affect the rights of all partners in the partnership.”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Martinez

2. “found to be illegal tax shelters. [Mr.] Hoyt is currently serving a federal prison sentence of 235 months for conspir[ing] to commit fraud, bankruptcy fraud, and money laundering.”

   1 later decision quote this exact passage · from the majority
   e.g. Coleman v. Comm'r

3. “any error or delay by an officer or employee of the Internal Revenue Service (acting in his official capacity) in performing a ministerial act”

   1 later decision quote this exact passage · from the majority
   e.g. Coleman v. Comm'r