Adkison v. Commissioner’s Empirical Analysis
592 F.3d 1050 · 2010
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 6013 · 26 U.S.C. § 6015 · 26 U.S.C. § 6213 · 26 U.S.C. § 6221 · 26 U.S.C. § 6223 · 26 U.S.C. § 6225 · 26 U.S.C. § 6226 · 26 U.S.C. § 6230
Relies on Union Pacific R. Co. v. Locomotive Engineers and Trainmen Gen. Comm. of Adjustment, Central Region · United States v. Jacobo Castillo · N.C.F. Energy Partners v. Commissioner · GAF Corp. v. Commissioner · United States v. Park Place Associates, Ltd.
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In general, a partnership proceeding must be completed and a valid notice of deficiency sent before the Tax Court may examine the individual tax treatment of an affected item. Because the tax treatment of affected items depends on partnership level determinations, affected items cannot be tried as part of a partner’s personal tax case until the completion of the partnership level proceeding.”
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.