United States v. Mitchell’s Empirical Analysis
2003
Citation profile
Relationships
Applies 26 U.S.C. § 6502 · 26 U.S.C. § 6672 · 26 U.S.C. § 7401 · 28 U.S.C. § 1291
Relies on Slodov v. United States · Quattrone Accountants, Inc. v. Internal Revenue Service · United States Securities and Exchange Commission v. The Infinity Group Company · Brounstein v. United States · Greenberg 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) contents of the corporate bylaws; (2) ability to sign checks on the company’s bank account; (3) signature on the employer’s federal quarterly and other tax returns; (4) payment of other creditors in lieu of the United States; (5) identity of officers, directors, and principal stockholders in the firm; (6) identity of individuals in charge of hiring and discharging employees; and (7) identity of individuals in charge of the firm’s financial affairs.”
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.