Coffey v. Commissioner’s Empirical Analysis
663 F.3d 947 · 2011
Citation profile
2 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 6501 · 26 U.S.C. § 7482 · 26 U.S.C. § 932 · 26 U.S.C. § 934 · 48 U.S.C. § 1397
Relies on Nuesse v. Camp · United States v. Pitney Bowes, Inc. · Mausolf v. Babbitt · South Dakota ex rel. Barnett v. United States Department of Interior · McCabe v. Parker
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.
“In exercising its discretion [on a motion for permissive intervention], the court must consider whether the intervention will unduly delay or prejudice the adjudication of the original parties’ rights.”
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.