Doyle v. Commissioner IRS’s Empirical Analysis
2004
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 6015
Relies on Neonatology Associates Pa v. Commissioner of Internal Revenue · Wilmington Trust Co. v. Helvering · Bokum v. Commissioner · Cheshire v. Commissioner · Jonson v. Comm'r
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“ostrich, hiding her head in the proverbial sand.”
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.