Kim v. Commissioner’s Empirical Analysis
679 F.3d 623 · 2012
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 402 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 6404 · 26 U.S.C. § 6662 · 26 U.S.C. § 72
Relies on United States v. Boyle · Neonatology Associates Pa v. Commissioner of Internal Revenue · Neonatology Assocs., P.A. v. Comm'r · Commissioner v. McCoy · Bourekis v. Comm'r
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.
“Many parts of the tax code are compromises, and all parts reflect the need for lines that can't be deduced from first principles. * * * The Code's lines are arbitrary. * * * Congress has concluded that some lines of this kind are appropriate. The judiciary is not authorized to redraw the boundaries.”
1 later decision quote this exact passagee.g. Beech v. Comm'r
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.