Evans v. United States’s Empirical Analysis
2006
Citation profile
8 district ·
Relationships
Applies 26 U.S.C. § 7433 · 26 U.S.C. § 7805
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Mead Corp. · Arbaugh v. Y & H Corp. · Robinson v. Shell Oil Co. · McCarthy v. Madigan
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(i) The name, current address, current home and work telephone numbers and any convenient times to be contacted, and taxpayer identification number of the taxpayer making the claim; (ii) The grounds, in reasonable detail, for the claim (include copies of any avail able substantiating documentation or correspondence with the Internal Revenue Service); (iii) A description of the injuries incurred by the taxpayer filing the claim (include copies of any available substantiating documentation or evidence); (iv) The dollar amount of the claim, including any damages that have not yet been incurred but which are reasonably foreseeable (include copies of any available substantiating documentation or evidence); and (v) The signature of the taxpayer or duly authorized representative.”
1 later decision quote this exact passage · from the majority“grounds, in reasonable detail, for the claim;” a”
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.