Allnutt v. Commissioner’s Empirical Analysis
523 F.3d 406 · 2008
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently March 2023
1 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. § 6501
Relies on Badaracco v. Commissioner · Florsheim Bros. Drygoods Co. v. United States · E. I. Dupont De Nemours & Co. v. Davis · Lucas v. Pilliod Lumber Co. · Helvering v. Campbell
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall be filed with the district director (or with any person assigned the administrative supervision of an area, zone or local office constituting a permanent post of duty within the internal revenue district of such director) as provided in * * * [section 1.6091-2(a), Income Tax Regs. ].”
1 later decision quote this exact passage · from the majority“a taxpayer * * * must demonstrate ' meticulous compliance * * * with all named conditions' and applicable requirements of the Code and the Treasury Regulations.”
1 later decision quote this exact passage · from the majority
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.