Hansen v. United States’s Empirical Analysis
7 F.3d 137 · 1993
Citation profile
35 federal appellate · 20 district · 1 state decisions
How this case has been cited
Cited by 194 later decisions — most recently March 2019 · most notably Craig v. Comm'r (2002), Federal Trade Commission v. Publishing Clearing House, Inc. (1997)
35 federal appellate · 20 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6303 · 28 U.S.C. § 1291 · 28 U.S.C. § 2410
Relies on Hughes · Hughes v. United States · United States v. 1 Parcel of Real Property, Lot 4, Block 5 of Eaton Acres · Marks v. United States
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 194 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the nonmoving party relies only on its own affidavits to oppose summary judgment, it cannot rely on conclusory allegations unsupported by factual data to create an issue of material fact.”
12 later decisions quote this exact passage · from the majority“The form on which a notice of assessment and demand for payment is made is irrelevant as long as it provides the taxpayer with all the information required under 26 U.S.C. 6303(a) .”
4 later decisions quote this exact passage · from the majority“Form 4340 is probative evidence in and of itself and, in the absence of contrary evidence, [is] sufficient to establish that notices and assessments were properly made.”
4 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.