Boyd v. Comm'r’s Empirical Analysis
2005
Citation profile
17
cited by 17 later decisions
March 2019
most recently cited
1 federal appellate ·
Relationships
Relies on Owen Equipment & Erection Co. v. Kroger · United States v. National Bank of Commerce · United States v. Munsey Trust Co. · Offiler v. Commissioner · Lunsford v. Comm'r
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in respect of the unpaid tax or proposed levy to which the determination being appealed relates.”
1 later decision quote this exact passage“any levy to carry out an offset under section 6402.”
1 later decision quote this exact passagee.g. Boyd v. Commissioner“evidence of a concurrent section 6330 determination”
1 later decision quote this exact passagee.g. Grover 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.