Cox v. Commissioner’s Empirical Analysis
514 F.3d 1119 · 2008
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 43 later decisions — most recently July 2020 · most notably Lewis v. Commissioner (2008), Esgar Corp. v. Commissioner (2014)
4 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6320 · 26 U.S.C. § 6330 · 26 U.S.C. § 7482 · 26 U.S.C. § 7805 · 28 U.S.C. § 455
Relies on Bailey v. United States · Withrow v. Larkin · United States v. Cartwright · National Muffler Dealers Assn., Inc. v. United States · Rowan Cos. v. United States
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the need for the efficient collection of taxes”
8 later decisions quote this exact passage · from the majority“conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax * * * before the first hearing”
6 later decisions quote this exact passage · from the majority“Congress deliberately implemented a broad restriction on IRS appeals officers to ensure their impartiality. To be sure, Congress never stated any intent to narrow the meaning of”
1 later decision quote this exact passage · from the majoritye.g. Baber 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.