Curcio v. Commissioner’s Empirical Analysis
689 F.3d 217 · 2012
Citation profile
3 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 1368 · 26 U.S.C. § 162 · 26 U.S.C. § 301 · 26 U.S.C. § 419 · 26 U.S.C. § 419A · 26 U.S.C. § 6662 · 26 U.S.C. § 6664
Relies on Welch v. Helvering · Deputy v. du Pont · Indopco, Inc. v. Commissioner · Commissioner of Internal Revenue v. Heininger · Commissioner of Internal Revenue v. F Tellier
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is the extent of the taxpayer[s'] effort to assess the taxpayer[s'] proper tax liability.”
1 later decision quote this exact passage · from the majoritye.g. Graev v. Comm'r“substantial understatement of income tax.”
1 later decision quote this exact passage · from the majoritye.g. Graev 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.