Abston v. Commissioner’s Empirical Analysis
691 F.3d 992 · 2012
Citation profile
2 district ·
Relationships
Applies 26 U.S.C. § 1502 · 26 U.S.C. § 6402 · 26 U.S.C. § 6511 · 26 U.S.C. § 7422 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 636 · 42 U.S.C. § 1395X (§ 1861 of the Social Security Act of 1935)
Relies on United States v. Brockamp · Commissioner v. Lundy · Hemmingsen v. Messerli & Kramer, P.A.
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) the name and a description of the taxpayer’s physical or mental impairment; (b) the physician’s medical opinion that the physical or mental impairment prevented the taxpayer from managing the taxpayer’s financial affairs; (c) the physician’s medical opinion that the physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months; (d) to the best of the physician’s knowledge, the specific time period during which the taxpayer was prevented by such physical or mental impairment from managing the taxpayer’s financial affairs; and (e) the following certification, signed by the physician: I hereby certify that, to the best of my knowledge and belief, the above representations are true, correct, and complete.”
1 later decision quote this exact passage · from the majority“Congress defined "financial disability" as meaning that an individual "is unable to manage his financial affairs by reason of a medically determinable physical or mental impairment." Knowing that the IRS would need to fairly and efficiently process a potentially large number of such claims, Congress instructed the Secretary to prescribe the method by which an individual could prove such an impairment. In Revenue Procedure 99-21, the Secretary logically prescribed, "Bring a doctor's note."”
1 later decision quote this exact passage · from the majority“for the purposes of collecting Medicaid payments under the Social Security Act, 42 U.S.C. § 1395x(r), and exclude a psychologist who contemporaneously diagnosed and treated the individual. Section 1395x(r) does not restrict the types of professionals who may opine on whether a person has a disability for the purpose of determining whether he is entitled to Disability Insurance Benefits. 3 See 20 C.F.R. 404.1527(a)(2) (effective August 24, 2012 to March 26, 2017)(”
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.