Rubel v. Commissioner’s Empirical Analysis
856 F.3d 301 · 2017
Citation profile
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 6013 · 26 U.S.C. § 6015 · 26 U.S.C. § 6330 · 26 U.S.C. § 7442 · 26 U.S.C. § 7482 · 42 U.S.C. § 1395O (§ 1836 of the Social Security Act of 1935)
Relies on Landgraf v. USI Film Products · Zipes v. Trans World Airlines, Inc. · Arbaugh v. Y & H Corp. · United States v. Brockamp · 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the Fegislature clearly states that a threshold limitation on a statute ’ s scope shall count as jurisdictional, then courts and litigants will be duly instructed and will not be left to wrestle with the issue .... But when Congress does not rank a statutory limitation as jurisdictional, courts should treat the restriction as nonjurisdictional in character.”
2 later decisions quote this exact passage · from the majority“[W]e must presume that Congress knows that the term 'jurisdiction' refers to the authority of a court to hear and decide a case and that it deliberately included that word in the statute.”
2 later decisions quote this exact passage · from the majority“speaks in jurisdictional terms by it[s] use of the word 'shall' and 'jurisdiction' in the same sentence”
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.