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← 978 F.2d 1139 - Huffman v. Commissioner

Huffman v. Commissioner’s Empirical Analysis

1992

Citation profile

230
cited by 230 later decisions
1
states following
May 2019
most recently cited

39 federal appellate · 3 district · 1 state decisions

How this case has been cited

Cited by 230 later decisions — most recently May 2019 · most notably Northwest Forest Resource Council v. Glickman (1996), MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE (1997)

39 federal appellate · 3 district · 1 state decisions

1030199220002010decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

Relationships

Applies 26 U.S.C. § 6221 · 26 U.S.C. § 7430 · 26 U.S.C. § 7482

Relies on Pierce v. Underwood · United States v. Turkette · United States v. Baggot · Hellmich v. Hellman · Real Estate - Land Title & Trust 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 230 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “justified to a degree that could satisfy a reasonable person.”
    27 later decisions quote this exact passage · from the majority
    e.g. Mary Lee Sharer v. Commission of Internal Revenue · Victor E. Van Duzer, and Jane N. Van Duzer v. Commissioner of Internal Revenue
  2. “the position of the United States in the proceeding was substantially justified.”
    6 later decisions quote this exact passage · from the majority
    e.g. Church of Scientology Western United States v. United States of America, Church of Scientology International v. United States · Mary Lee Sharer v. Commission of Internal Revenue
  3. “limited availability of qualified attorneys”
    6 later decisions quote this exact passage · from the majority
    e.g. Sarah Lynn Hathaway v. United States · First Interstate Bank of Cal. v. Purewell Inv., Inc.

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.