Rogers v. Commissioner’s Empirical Analysis
783 F.3d 320 · 2015
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6662 · 26 U.S.C. § 7430 · 26 U.S.C. § 861 (Foreign Investors Tax Act of 1966) · 26 U.S.C. § 911
Relies on United States v. Mead Corp. · Commissioner of Internal Revenue v. E Schleier B · Mayo Foundation for Medical Education & Research v. United States · Household Credit Services, Inc. v. Pfennig · Mayo Foundation for Medical Education & Research 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Because the Tax Court's assessment of an accuracy-related penalty is a factual determination, it is reviewed for clear error.”
1 later decision quote this exact passage“[n]egligence or disregard of rules or regulations.”
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.