Beecher v. Commissioner’s Empirical Analysis
2007
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 301 · 26 U.S.C. § 469 · 26 U.S.C. § 6213 · 26 U.S.C. § 6214 · 26 U.S.C. § 7482
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Whitman Administrator of Environmental Protection Agency v. American Trucking Associations Inc · American Power & Light Co. v. Securities & Exchange Commission · New York Central Securities Corp. v. United States · United States v. Daas
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As a general rule, the tax decisions of other circuits should be followed unless they are demonstrably erroneous or there appear cogent reasons for rejecting them.”
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.