Rendall v. Commissioner’s Empirical Analysis
535 F.3d 1221 · 2008
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 1001 · 26 U.S.C. § 1012 · 26 U.S.C. § 166 · 26 U.S.C. § 6212 · 26 U.S.C. § 7453 · 26 U.S.C. § 7482 · 26 U.S.C. § 7491
Relies on Pauly v. State Loan & Trust Co. · Blodgett v. Commissioner · Dustin v. Commissioner · National Bank of Commerce of Dallas v. All American Assurance Co. · Duval 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he unsupported opinion of the taxpayer alone that the debt is worthless will not usually be accepted as proof of worthlessness.”
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.