Nelson v. United States’s Empirical Analysis
1993
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 7426
Relies on Logan v. Zimmerman Brush Co. · National Labor Relations Board v. McGahey · Valley Finance, Inc. v. United States · National Labor Relations Board v. Nabors · Talmadge v. Talmadge
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'considerably more than a preponderance but less than clear and convincing proof,'”
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.