United States v. Tenzer’s Empirical Analysis
1996
Citation profile
6
cited by 6 later decisions
April 2000
most recently cited
4 federal appellate ·
Relationships
Relies on United States v. White · Lopez v. United States · United States v. Caceres · Columbia Broadcasting System, Inc. v. United States · United States v. Habig
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.
“Insofar as concerns the inadequacy or claimed bad faith in the offer to Compromise (1.3 Million in taxes for $250,000[ ])[,] this Court concludes that the filing of the Offer (the work of experienced IRS alumnus Honecker and two other tax specialists)[,] laughable as it may be, was not sufficient to disqualify Tenzer f[ro]m the benefits of Voluntary Disclosure. Tenzer acted on the advice of experienced counsel, intending fully to comply with and get the benefit of the Policy.”
1 later decision quote this exact passage · from the majority“unique in the regular day to day administration of the [voluntary disclosure] Policy.”
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.