Foss v. United States’s Empirical Analysis
865 F.2d 178 · 1989
Citation profile
25
cited by 25 later decisions
December 1997
most recently cited
16 federal appellate ·
Relationships
Applies 26 U.S.C. § 2032A
Relies on National Labor Relations Board v. Datapoint Corp. · McDonald v. Commissioner
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“nor to the applicable parts of the instructions, yet those instructions include detailed requirements relating to both the notice of election and the recapture agreement. In contrast to the June 1982 version of Form 706, if the face of the applicable Form 706 refers expressly to a required”
1 later decision quote this exact passage“nothing was filed with the return containing the substance of the recapture agreement or the principal beneficiary's consent to be personally liable for the recapture tax.”
1 later decision quote this exact passage“one panel of this court cannot reverse another panel, even if it were inclined to do so,”
1 later decision quote this exact passage
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.