Golden v. Commissioner’s Empirical Analysis
548 F.3d 487 · 2008
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently August 2023
3 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. § 6013 · 26 U.S.C. § 6015 · 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 6330 · 26 U.S.C. § 6331 · 26 U.S.C. § 6501
Relies on Commissioner v. Sunnen · Cromwell v. County of Sac · United States v. International Building Co. · Ingalls v. Roosevelt County · Alaska v. Babbitt
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(B) Underlying liability. — The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.”
1 later decision quote this exact passage · from the majority“forfeited when it was not raised in the opening brief.”
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.