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← 117 TC 127 - Boyd v. Comm'r

Boyd v. Comm'r’s Empirical Analysis

2001

Citation profile

43
cited by 43 later decisions
March 2016
most recently cited

Relationships

Relies on Tokarski v. Commissioner · Davis v. Commissioner · Cupp v. Commissioner · Bouhlas v. Trans World Airlines, Inc · Riland v. Commissioner

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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “the amount of tax owed that remains unpaid”
    2 later decisions quote this exact passage
    e.g. Dysle v. Comm'r · 2011 T.C. Memo. 240 - Delgado v. Comm'r
  2. “NOTICE OF DETERMINATION CONCERNING COLLECTION ACTION(S) UNDER SECTION 6320 and/or 6330”
    1 later decision quote this exact passage
    e.g. Sponberg v. Comm'r
  3. “within 10 years after the assessment of the tax”
    1 later decision quote this exact passage
    e.g. Golden v. Comm'r

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.