Shah v. Commissioner’s Empirical Analysis
790 F.3d 767 · 2015
Citation profile
2
cited by 2 later decisions
October 2016
most recently cited
Relationships
Applies 26 U.S.C. § 7121
Relies on Swanson v. Citibank, N.A. · Dorchester Indus. v. Comm'r · Cole v. Commissioner · Farrell v. Commissioner
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.
“when the Stipulation of Settled Issues was submitted to the Tax Court, the parties were still negotiating with the expectation of soon arriving at a settlement.”
1 later decision quote this exact passage · from the majoritye.g. McMullen v. Comm'r“the Tax Court should not have entered a judgment adopting the disputed deficiency calculations,”
1 later decision quote this exact passage · from the majoritye.g. McMullen v. Comm'r“did not understand the case because she was never involved in tax return preparation”
1 later decision quote this exact passage · from the majoritye.g. McMullen 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.