Lewis v. Commissioner’s Empirical Analysis
523 F.3d 1272 · 2008
Citation profile
3 federal appellate · 3 state decisions
Relationships
Applies 26 U.S.C. § 6020 · 26 U.S.C. § 7482 · 28 U.S.C. § 1912 · 44 U.S.C. § 3501 (Confidential Information Protection and Statistical Efficiency Act of 2002) · 44 U.S.C. § 3512
Relies on Haines v. Kerner · Hall v. Bellmon · Dole v. United Steelworkers · Braley v. Campbell · Wheeler 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“have no merit and cannot be supported by caselaw. We hold that Form 1040 satisfies the PRA [Paperwork Reduction Act] requirements”
1 later decision quote this exact passage · from the majoritye.g. Licha 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.