Minnick v. Commissioner’s Empirical Analysis
796 F.3d 1156 · 2015
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 170
Relies on Auer v. Robbins · Christensen v. Harris County · Indopco, Inc. v. Commissioner · 132 S. Ct. 2156 - Christopher v. Smithkline Beecham Corp. · Durando 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Regulations are interpreted according to the same rules as statutes, applying traditional rules of construction.”
1 later decision 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.