Cavoto v. Hayes’s Empirical Analysis
634 F.3d 921 · 2011
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 166 · 26 U.S.C. § 6050P · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6724 · 26 U.S.C. § 7434
Relies on Anderson v. City of Bessemer City · Mikulski v. Centerior Energy Corp. · Elijah Stanciel v. Richard B. Gramley, Captain Knight, and Sergeant Eaton · RK Co. v. See · Hutcherson v. Smith
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If any person willfully files a fraudulent information return with respect to payments purported to be made to any other person, such other person may bring a civil action for damages against the person so filing such return.”
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.