Gray v. Commissioner’s Empirical Analysis
723 F.3d 790 · 2013
Citation profile
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 6015 · 26 U.S.C. § 6213 · 26 U.S.C. § 6330 · 26 U.S.C. § 6404 · 26 U.S.C. § 6651 · 26 U.S.C. § 6665 · 26 U.S.C. § 7442 · 26 U.S.C. § 7502
Relies on Commissioner v. McCoy · Raymond v. Comm'r · Gray v. Commissioner · Murray v. Commissioner · McCune 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“within 30 days of a determination under this section.”
1 later decision quote this exact passage · from the majoritye.g. Guralnik 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.