Jones v. Commissioner’s Empirical Analysis
642 F.3d 459 · 2011
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 6013 · 26 U.S.C. § 6015
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Russello v. United States · Lopez v. Davis · Muth v. United States · Lantz 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he Tax Code provides relief from tax liability for an individual, who was a joint filer but did not know or have reason to know that there was an understatement on the tax return.”
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.