Muncy v. Commissioner’s Empirical Analysis
2016
Citation profile
6
cited by 6 later decisions
May 2018
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 6212 · 26 U.S.C. § 7701
Relies on Schweiss v. Chrysler Motors Corp. · Bartman v. Commissioner
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether [Janet A.] Miller[, the IRS employee who purported to issue the NOD,] occupied a position that gave her authority-under the delegation order in effect at the time the NOD was issued, or under any other authorization-to issue Muncy the NOD.”
2 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.