Mitchell v. Commissioner’s Empirical Analysis
775 F.3d 1243 · 2015
Citation profile
9 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 170 · 26 U.S.C. § 7482 · 26 U.S.C. § 7805
Relies on Auer v. Robbins · Begay v. United States · United States National Bank v. Independent Insurance Agents of America, Inc. · Fourco Glass Company v. Transmirra Products Corporation · Thompson v. North American Stainless, LP
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we apply the same rules we use to interpret statutes.”
5 later decisions quote this exact passage · from the majority“If, after engaging in this textual analysis, the meaning of the regulations is clear, our analysis is at an end, and we must enforce the regulations in accordance with their plain meaning.”
3 later decisions quote this exact passage · from the majority“'plainly erroneous [n]or inconsistent with the regulations.'”
3 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.