Ibrahim v. Commissioner’s Empirical Analysis
788 F.3d 834 · 2015
Citation profile
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 51 · 26 U.S.C. § 6012 · 26 U.S.C. § 6013
Relies on Bonner v. City of Prichard · Robinson v. Shell Oil Co. · Michael Wayne Williams v. John Taylor Warden · Badaracco v. Commissioner · Sullivan v. Stroop
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]f an individual has filed a separate return”
2 later decisions quote this exact passage · from the majoritye.g. Camara v. Comm'r · Knez v. Comm'r“[t]hroughout the Code, a 'separate return' is an option only for 'married individuals,' 'spouses,' or 'husband and wife.'”
1 later decision quote this exact passage · from the majoritye.g. Camara v. Comm'r“does not make a single return jointly with his spouse”
1 later decision quote this exact passage · from the majoritye.g. Camara v. Comm'r
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.