McHenry v. Commissioner’s Empirical Analysis
677 F.3d 214 · 2012
Citation profile
3 federal appellate · 1 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 6501 · 26 U.S.C. § 7453 · 26 U.S.C. § 932 · 26 U.S.C. § 934 · 26 U.S.C. § 937
Relies on New Orleans Public Service, Inc. v. United Gas Pipe Line Co. · Allen Calculators, Inc. v. National Cash Register Co. · Mitchell v. Bekins Van & Storage Co. · Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue · Lopez v. Monterey County
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Numerous cases support the proposition that allowing a proposed intervenor to file an amicus brief is an adequate alternative to permissive intervention.”
2 later decisions quote this exact passage · from the dissent“(1) that [the intervenor’s] motion is “timely”; (2) that its “claim or defense and the main action have a question of law or fact in common”...; (3) that there exists an independent ground of subject matter jurisdiction; and, (4) that “intervention will [not] unduly delay or prejudice the adjudication of the rights of the original parties.””
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.