Gardner v. Commissioner’s Empirical Analysis
1980
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently May 2008
3 federal appellate ·
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
Relies on Botany Worsted Mills v. United States · Bowling v. United States · Cole v. Commissioner · Country Gas Service, Inc. v. United States · Frank Cole, Alias Frank Shapiro v. Commissioner of Internal Revenue
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“With respect to cases docketed in this Court, the Commissioner has delegated exclusive settlement authority to the Regional Commissioners for the period of 4 months from the time after which the case is at issue and the Appeals officials receive the case from the Chief Counsel’s delegate. Internal Revenue Delegation Order No. 60 (rev. 5), 1979- 2 C.B. 482 . By Delegation Order No. 66 (rev.), 1979- 2 C.B. 483 (current revision at 1980- 1 C.B. 571 ), the Commissioner authorized the Chief and Associate Chief of each Appeals Office to perform the settlement functions delegated to the Regional Commissioners. See generally Rev. Proc. 79-59, 1979- 2 C.B. 573 ; Statement of Procedural Rules sec. 601.-106(a)(1), 26 C.F.R. sec. 601.106(a)(1) (1980). Appeals officers, such as Mr. McMahon, do not appear to have been delegated settlement authority, and petitioners thus cannot rely on Mr. McMahon’s preliminary approval of the settlement stipulation as being binding on the Commissioner. Furthermore, we think that the Procedural Rules, fairly construed, indicate that no settlement is binding unless approved by a reviewing officer in the Appeals Office or at the very least submitted to him for consideration.”
1 later decision quote this exact passage“a settlement proposal must at least be submitted to the reviewing officer, and ... such officer must take affirmative action in either rejecting or approving the proposal before it can be taken as binding on the I.R.S.”
1 later decision quote this exact passage
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.