Keller v. Commissioner’s Empirical Analysis
568 F.3d 710 · 2009
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 130 later decisions — most recently July 2020 · most notably Jordan v. Comm'r (2010), Wilson v. Commissioner (2013)
5 federal appellate · 1 district ·
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. § 6320 · 26 U.S.C. § 6330 · 26 U.S.C. § 6334 · 26 U.S.C. § 6621 · 5 U.S.C. § 706
Relies on Welch v. Helvering · Camp v. Pitts · Botany Worsted Mills v. United States · Sochin v. Commissioner · Botosan v. Paul McNally Realty
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 130 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“our review is confined to the record at the time the Commissioner's decision was rendered”
5 later decisions quote this exact passage · from the majority“that taxpayer's financial resources will be exhausted providing for care and support during the course of the condition”
4 later decisions quote this exact passage · from the majoritye.g. Gurule v. Comm'r · Kakeh v. Comm'r“would cause the taxpayer economic hardship,”
4 later decisions quote this exact passage · from the majoritye.g. Kakeh v. Comm'r · Pomeroy 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.