Cole v. Commissioner’s Empirical Analysis
637 F.3d 767 · 2011
Citation profile
6 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 446 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6221 · 26 U.S.C. § 6501 · 26 U.S.C. § 6663 · 26 U.S.C. § 7454
Relies on Anderson v. City of Bessemer City · Commissioner v. Sunnen · Spies v. United States · Commissioner of Internal Revenue v. Glenshaw Glass Company · Lucas v. Earl
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'is a strong indicum of fraud with intent to evade taxes.'”
1 later decision quote this exact passage · from the majority“to determine a taxation issue and focused instead on the”
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.