Gustashaw v. Commissioner’s Empirical Analysis
696 F.3d 1124 · 2012
Citation profile
9 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 6659 · 26 U.S.C. § 6662 · 26 U.S.C. § 6664 · 26 U.S.C. § 988
Relies on United States v. Boyle · Access Now, Inc. v. Southwest Airlines Co. · Heasley v. Commissioner · Todd v. Commissioner · Gilman v. Commissioner
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Generally, the most important factor is the extent of the taxpayer's effort to assess the taxpayer's proper tax liability.”
3 later decisions quote this exact passage · from the majority“all pertinent facts and circumstances and the law as it relates to those facts and circumstances.”
3 later decisions quote this exact passage · from the majority“actually relied in good faith on [their] adviser[s'] judgment”
3 later decisions 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.