Isley v. Commissioner’s Empirical Analysis
2013
Citation profile
4
cited by 4 later decisions
September 2019
most recently cited
Relationships
Applies 18 U.S.C. § 3664
Relies on Morton v. Mancari · Goza v. Commissioner · Richmond Screw Anchor Co. v. United States · Woodral v. Commissioner · Giamelli 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“balances the need for the efficient collection of taxes with the legitimate concern of the * * * [taxpayer] that any collection action be no more intrusive than necessary.”
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.