505 F. App'x 335 - Haggerty v. Commissioner’s Empirical Analysis
2013
Citation profile
3
cited by 3 later decisions
December 2019
most recently cited
Relationships
Applies 26 U.S.C. § 6015
Relies on Cheshire v. Commissioner · Park v. Commissioner · Reser v. Commissioner · Mitchell 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether the requesting spouse did not know and had no reason to know that the nonrequesting spouse would not pay the income tax liability.”
1 later decision quote this exact passage · from the majoritye.g. Wallace v. Comm'r
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.