Kennedy v. Goffstein’s Empirical Analysis

Citation profile

2 federal appellate · 4 district · 12 state decisions

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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[a]n accountant, like an attorney or a doctor, “is an expert, and much of his work is done out of the client’s view. The client is not an expert; he cannot be expected to recognize professional negligence if he sees it, and he should not be expected to watch over the professional or to retain a second professional to do so.””

   1 later decision quote this exact passage
   e.g. 815 F. Supp. 2d 411 - RTR Technologies, Inc. v. Helming

2. “there are just too many different possible fact scenarios in the complicated, cumbersome, maze-like world of taxes and accountants”). . This includes $653,581 in federal income taxes plus penalties and interest, $44,467 in federal medicare taxes, $19,925 in Massachusetts income taxes, and”

   1 later decision quote this exact passage
   e.g. 815 F. Supp. 2d 411 - RTR Technologies, Inc. v. Helming

3. “[t]he deficiency assessment serves as a finalization of the audit process and the commencement of actual injury because it is the trigger that allows the IRS to collect amounts due and the point at which the accountant’s alleged negligence has caused harm to the taxpayer.”

   1 later decision quote this exact passage
   e.g. 815 F. Supp. 2d 411 - RTR Technologies, Inc. v. Helming