584 F. Supp. 872 - Kaufman v. Egger’s Empirical Analysis
1984
Citation profile
16 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 7430 · 28 U.S.C. § 1920 · 28 U.S.C. § 2412
Relies on Larry Nadeau v. Raymond A. Helgemoe, Warden, New Hampshire State Prison · Natural Resources Defense Council, Inc. v. U.S. Environmental Protection Agency · Broad Avenue Laundry & Tailoring v. United States · Premachandra v. Mitts · Randazzo v. United States Department of the Treasury Internal Revenue Service
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) whether the government used the costs and expenses of litigation against its position to extract concessions from the taxpayer that were not justified under the circumstances of the case, (2) whether the government pursued the litigation against the taxpayer for purposes of harassment or embarrassment, or out of political motivation, and (3) such other factors as the court finds relevant.”
4 later decisions quote this exact passage · from the majority“(ii)(I) has substantially prevailed with respect to the amount in controversy, or”
4 later decisions quote this exact passage · from the majority“deter abusive actions and overreaching by the Internal Revenue Service and ... enable individual taxpayers to vindicate their rights regardless of their economic circumstances.”
3 later decisions 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.