Farris v. Commissioner’s Empirical Analysis
1986
Citation profile
1
cited by 1 later decisions
November 1991
most recently cited
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether the transaction at issue is a 'tax motivated transaction' within the meaning of section 6621(d)(3) is properly determined only in the partnership action.”
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.