Kaufman v. Commissioner’s Empirical Analysis
784 F.3d 56 · 2015
Citation profile
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 170 · 26 U.S.C. § 6662 · 26 U.S.C. § 6664 · 26 U.S.C. § 6751
Relies on United States v. Boyle · Hormel v. Helvering · Commissioner of Internal Revenue v. Scottish American Inv Co · 135 S. Ct. 1338 - Young v. United Parcel Service, Inc. · Stobie Creek Investments LLC 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No penalty shall be imposed ... with respect to any portion of an underpayment if it is shown that there was a reasonable cause for such portion and that the taxpayer acted in good faith with respect to such portion.”
4 later decisions quote this exact passage“A. the claimed value of the property was based on a qualified appraisal made by a qualified appraiser, and B. in addition to obtaining such appraisal, the taxpayer made a good faith investigation of the value of the contributed property.”
2 later decisions quote this exact passage“the extent of the taxpayer's effort to assess the taxpayer's proper tax liability.”
2 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.