Los Angeles International Airport Hotel Associates State Board of Equalization of State of California v. Los Angeles International Airport Hotel Associates’s Empirical Analysis
106 F.3d 1479 · 1997
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions — most recently December 2011
2 federal appellate · 1 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
Relies on Nantahala Power & Light Co. v. Thornburg · Young v. United States ex rel. Vuitton · Allard v. Hilton · Dominguez v. Miller · Spiers v. Ohio Department of Natural Resources
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Simply put, no writing is required to create tax liability, and Rule 3001(c) does not apply to claims for such debt.”
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.