Anderson v. Commissioner’s Empirical Analysis
698 F.3d 160 · 2012
Citation profile
3 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 6501 · 26 U.S.C. § 6663 · 26 U.S.C. § 7201 · 26 U.S.C. § 7212 · 26 U.S.C. § 7482 · 28 U.S.C. § 46
Relies on Montana v. United States · Arizona v. California · Bobby v. Bies · G. & C. Merriam Co. v. Saalfield · Blohm 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the issue sought to be precluded [is] the same as that involved in the prior action; (2) that issue [was] actually litigated; (3) it [was] determined by a final and valid judgment; and (4) the determination [was] essential to the prior judgment.”
1 later decision quote this exact passage · from the majority“actually and necessarily determined by a court of competent jurisdiction, that determination is conclusive in subsequent suits based on a different cause of action involving a party to the prior litigation.”
1 later decision quote this exact passage · from the majoritye.g. Durland 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.