471 F. App'x 21 - Wright v. Commissioner’s Empirical Analysis
2012
Citation profile
3
cited by 3 later decisions
May 2014
most recently cited
Relationships
Applies 26 U.S.C. § 6404 · 26 U.S.C. § 7482
Relies on Triestman v. Federal Bureau of Prisons · Espinoza v. Commissioner · United States v. Ben Zvi · Briones v. Runyon · United States v. Schroeder
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether the 1994 refund - if such refund was due to Wright - was sent to him.”
1 later decision quote this exact passage · from the majority“argument that he did not receive a 1994 refund of $960”
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.