In Re Sanborn’s Empirical Analysis
2010
Citation profile
12
cited by 12 later decisions
1
states following
March 2015
most recently cited
12 state decisions
Relationships
Applies 26 U.S.C. § 6081
Relies on Succession of Franz · State Ex Rel. Department of Highways v. Salemi · 874 So. 2d 746 - In Re Hughes · In Re Morvant
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“taking into consideration any extensions filed by the individual, provided the individual notifies the [JAO] prior to the deadline provided in Subsection A of this Section of his or her intention to do so.”
1 later decision quote this exact passage
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.