Hefti v. Commissioner’s Empirical Analysis
1993
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently April 2016 · most notably Greene-Thapedi v. Comm'r (2006), Miller v. United States (1995)
4 federal appellate ·
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
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Correll · National Muffler Dealers Assn., Inc. v. United States · Bankers Life & Casualty Co. v. Crenshaw · Brown v. Schweitzer
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“begins on the date the petition to quash the summons is filed in district court. This period continues until all appeals are disposed of, or until the expiration of the period in which an appeal may be taken or a request for a rehearing may be made.”
1 later decision quote this exact passage · from the majority“shall be suspended for the period during which a proceeding, and appeals therein, with respect to the enforcement of such summons is pending.”
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.