Hauptman v. Commissioner’s Empirical Analysis
831 F.3d 950 · 2016
Citation profile
6
cited by 6 later decisions
July 2020
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 6330
Relies on Keller v. Commissioner · Speltz v. Commissioner · Gilbert v. Monsanto Co. · Kelby v. Comm'r · Bearden v. Lemon
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may, within 30 days of [the] determination ... petition the Tax Court for review of such determination (and the Tax Court shall have jurisdiction with respect to such matter).” Like the ninety-day deadline in § 6015(e)(1)(A), the thirty-day deadline in § 6330(d)(1) is”
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.