Maluda v. Commissioner’s Empirical Analysis
2011
Citation profile
1
cited by 1 later decisions
June 2012
most recently cited
Relationships
Applies 26 U.S.C. § 6013 · 26 U.S.C. § 6015 · 26 U.S.C. § 7482
Relies on Neonatology Associates Pa v. Commissioner of Internal Revenue · Cheshire v. Commissioner · Thomas Flexible Coupling Co. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either)”
1 later decision quote this exact passage · from the majoritye.g. Deihl 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.