Springer v. Commissioner’s Empirical Analysis
580 F.3d 1142 · 2009
Citation profile
1 federal appellate · 1 district ·
Appellate journey
Relationships
Applies 26 U.S.C. § 6330 · 26 U.S.C. § 6601 · 26 U.S.C. § 6651 · 26 U.S.C. § 6673 · 26 U.S.C. § 7482 · 44 U.S.C. § 3502 · 44 U.S.C. § 3512
Relies on Montgomery v. Comm'r · Coleman v. B-G Maintenance Management of Colorado, Inc. · Lewis v. Commissioner · Avon Products, Inc. v. United States · Saco River Cellular, Inc. v. Federal Communications Commission
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[N]o person shall be subject to any penalty for failing to comply with a collection of information ... if ... (1) the collection of information does not display a valid control number ...; or (2) the agency fails to inform the person who is to respond to the collection of information that such person is not required to respond to the collection of information unless it displays a valid control number.”
1 later decision quote this exact passage · from the majority“is not a penalty but is intended only to compensate the Government for delay in payment of a tax.”
1 later decision quote this exact passage · from the majoritye.g. Gonzalez v. Sessions
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.