Madison v. United States’s Empirical Analysis
752 F.2d 607 · 1985
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently September 2014
9 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
Applies 26 U.S.C. § 6702 · 26 U.S.C. § 6703
Relies on Milburn v. United States · Tuley v. Heyd · Davis v. United States Government · Simanonok v. Commissioner · Holker 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“failure to state a claim upon which relief can be granted [when] it appears beyond doubt that [litigant] can prove no set of facts that would entitle him to relief.”
2 later decisions quote this exact passage · from the majority“(a) Civil penalty — If (1) any individual files what purports to be a return of the tax imposed by subtitle A but which— (A) does not contain information on which the substantial correctness of the self-assessment may be judged, or (B) contains information that on its face indicates that the self-assessment is substantially incorrect; and”
1 later decision quote this exact passage · from the majority“(A) a position which is frivolous, or (B) a desire (which appears on the purported return) to delay or impede the administration of Federal income tax laws,”
1 later decision 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.