Anthony v. United States’s Empirical Analysis
987 F.2d 670 · 1993
Citation profile
11 federal appellate · 47 district ·
How this case has been cited
Cited by 76 later decisions — most recently February 2018 · most notably MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE (1997), Wilfong v. United States (1993)
11 federal appellate · 47 district ·
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. § 7121 · 26 U.S.C. § 7430 · 28 U.S.C. § 1291
Relies on Anderson v. Liberty Lobby, Inc. · Pierce v. Underwood · Heckler v. Community Health Services of Crawford County, Inc. · Hall v. Bellmon · United States v. ITT Continental Baking Co.
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 76 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“uncontroverted evidence show[ed] that the IRS assured the Anthonys that the settlement covered all civil liability”
2 later decisions quote this exact passage · from the majority“the Tax Court's decision in this case was merely a pro forma acceptance of the parties' stipulated agreement. * * * The Tax Court did not make an independent determination of interest due”
1 later decision quote this exact passage · from the majority“Where a contract is unambiguous, its terms are given plain meaning, and the intent of the parties is determined from the document alone.”
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.