Balkissoon v. Commissioner’s Empirical Analysis
1993
Citation profile
12 federal appellate · 1 district ·
Relationships
Relies on Hill v. United Brotherhood of Carpenters & Joiners, Local 25 · General Electric Co. v. International Union of Electrical, Radio & Machine Workers · Dade v. Cannatella · Randolph Central School District v. Aldrich · Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“vast majority of taxpayers will be informed that a tax deficiency has been determined against them.”
1 later decision quote this exact passage
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.