Knudsen v. Commissioner’s Empirical Analysis
793 F.3d 1030 · 2015
Citation profile
Relationships
Applies 26 U.S.C. § 6015 · 26 U.S.C. § 7430
Relies on Jeff D. v. Andrus · Ahern v. Central Pacific Freight Lines · Circuit City Stores, Inc. v. Najd · Suzy's Zoo v. Commissioner of Internal Revenue · Boyd Gaming Corp. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is to encourage settlements by imposing litigation costs on the party not willing to settle.”
1 later decision quote this exact passage · from the majoritye.g. Angle v. Comm'r“any judgment issued pursuant to a settlement”
1 later decision quote this exact passage · from the majoritye.g. Angle 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.