Wright v. Commissioner’s Empirical Analysis
571 F.3d 215 · 2009
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently April 2023
6 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. § 6330 · 26 U.S.C. § 6404 · 26 U.S.C. § 6512 · 28 U.S.C. § 455
Relies on Liteky et al United States · Commissioner v. McCoy · Greene-Thapedi v. Comm'r · Bausch Lomb Incorporated v. Commissioner of Internal Revenue · Ortiz v. McBride
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the Secretary's final determination not to abate * * * interest”
2 later decisions quote this exact passage“[T]he Tax Court is a court of limited jurisdiction that possesses only those powers expressly conferred upon it by Congress; it may exercise jurisdiction only pursuant to specific legislative enactments.”
1 later decision quote this exact passagee.g. Borenstein v. C.I.R.“The Tax Court's interpretation of federal statutes, including statutes delimiting the scope of its own jurisdiction, [is] reviewed de novo .”
1 later decision quote this exact passagee.g. Borenstein v. C.I.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.