Tilden v. Commissioner’s Empirical Analysis
846 F.3d 882 · 2017
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 7502 · 28 U.S.C. § 1332 (Class Action Fairness Act of 2005) · 28 U.S.C. § 1359
Relies on Bowles v. Russell · Irwin v. Department of Veterans Affairs · City of Kenosha v. Bruno · John R. Sand & Gravel Co. v. United States · John R. Sand & Gravel Co. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he Tax Court shall have no ' jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless a timely petition for a redetermination of the deficiency has been filed.” I.R.C. § 6213(a). According to the Seventh Circuit, that clause alone contains”
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.