Wheeler v. Commissioner’s Empirical Analysis
528 F.3d 773 · 2008
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 63 · 26 U.S.C. § 6651 · 26 U.S.C. § 6654 · 26 U.S.C. § 6673 · 26 U.S.C. § 7482 · 28 U.S.C. § 1912
Relies on Icicle Seafoods, Inc. v. Worthington · Coleman v. Commissioner · Wheeler v. Commissioner · Lonsdale v. United States · United States v. Collins
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the spectre of sanctions hung close over [his] head'”
1 later decision quote this exact passage · from the majoritye.g. Wheeler 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.