Hersch v. United States’s Empirical Analysis
1988
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6676 · 26 U.S.C. § 6678 · 26 U.S.C. § 6687 · 26 U.S.C. § 6700 · 26 U.S.C. § 6701 · 26 U.S.C. § 6705 · 26 U.S.C. § 6706 · 26 U.S.C. § 6707
Relies on Hoffman Estates v. Flipside, Hoffman Estates, Inc. · Kolender v. Lawson · Papachristou v. City of Jacksonville · Smith v. Goguen · National Labor Relations Board v. Bell Aerospace Co.
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.
“The penalty for promoting an abusive tax shelter is an assessable penalty equal to the greater of $1,000 or 10 percent of the gross income derived, or to be derived, from the activity_ If the Internal Revenue Service cannot determine the entire amount of the gross income from an activity, it may assess the penalty on the portion of such gross income that may be determined.”
1 later decision quote this exact passage · from the majority“The report made clear that the $1,000 amount was not to be compounded as a means of punishing high volume tax shelter promoters. Rather, it set a minimum to be applied when the 10% of gross income derived from the activity fell below $1,000.”
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.