Shami v. Commissioner’s Empirical Analysis
741 F.3d 560 · 2014
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 174 · 26 U.S.C. § 41 · 26 U.S.C. § 6001 · 26 U.S.C. § 7453
Relies on Cohan v. Commissioner · Williams v. United States · Branerton Corp. v. Commissioner · United States v. Burton · Chamberlain 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he 2001 proposed regulations do not contain a specific recordkeeping requirement beyond the requirements set out in section 6001 and the regulations thereunder.”
1 later decision quote this exact passage · from the majoritye.g. Suder v. Comm'r“might have proven their case through testimony, but the Tax Court found the testimony they presented to be noncredible.”
1 later decision quote this exact passage · from the majoritye.g. Suder 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.