Sunoco Inc. v. Commissioner’s Empirical Analysis
663 F.3d 181 · 2011
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 6214 · 26 U.S.C. § 6402 · 26 U.S.C. § 6511 · 26 U.S.C. § 6512 · 26 U.S.C. § 6601 · 26 U.S.C. § 6611
Relies on United States v. Dalm · Commissioner v. McCoy · Jones v. Liberty Glass Co. · Jonson v. Comm'r · Paul Schaff v. Donald Snyder
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the Tax Court properly obtains jurisdiction over a deficiency for a given year and then finds that the taxpayer has overpaid its taxes for that year, the Tax Court may determine an overpayment of interest paid on the deficiency, if the interest accrued and was paid before the overpayment arose.”
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.