Bell v. Comm'r’s Empirical Analysis
2006
Citation profile
How this case has been cited
Cited by 29 later decisions — most recently June 2020 · most notably Ellison v. Commissioner (2008), Castleman v. Comm'r (2007)
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 Heckler v. Community Health Services of Crawford County, Inc. · Goza v. Commissioner · Estate of Emerson 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This statutory preclusion is triggered by the opportunity to contest the underlying liability, even if the opportunity is not pursued.”
3 later decisions quote this exact passagee.g. Russ v. Comm'r · Kay v. Comm'r“Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 .”
1 later decision quote this exact passagee.g. Westcott 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.