Marascalco v. Commissioner’s Empirical Analysis
2011
Citation profile
Relationships
Applies 26 U.S.C. § 6159 · 26 U.S.C. § 6320 · 26 U.S.C. § 6502 · 26 U.S.C. § 7482
Relies on Citizens to Preserve Overton Park, Inc. v. Volpe · Mullins v. Testamerica, Inc. · Christopher Cross, Inc. 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“agreement will facilitate full or partial collection of such liability.”
1 later decision quote this exact passage · from the majority
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.