Wheeler v. Commissioner’s Empirical Analysis
2011
Citation profile
Relationships
Applies 26 U.S.C. § 6020 · 26 U.S.C. § 6651 · 26 U.S.C. § 7483 · 26 U.S.C. § 7502
Relies on Hughes · Wheeler v. Comm'r · Wheeler v. Commissioner · Bixler v. Foster · Pepsi-Cola Bottling Co. of Salina, Inc. 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Tax Court has repeatedly confirmed that a Form 4340 can provide the basis for finding that a taxpayer has not filed a return.”
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.