United States v. Triangle Oil’s Empirical Analysis
277 F.3d 1251 · 2002
Citation profile
5 federal appellate · 2 district · 2 state decisions
Relationships
Relies on United States v. Whiting Pools, Inc. · United States v. National Bank of Commerce · Drye v. United States · United States v. Sullivan · United States v. Kaufman
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[ While the levy power does provide the IRS with rights to property co-extensive with those of the taxpayer, absent a foreclosure or similar action the taxpayer still retains ownership of the property.”
2 later decisions quote this exact passage“Bonneville still retained ownership of whatever remained of its interest in the joint venture, . . . [including] the rights attached to that property, e.g., a right to an accounting.”
2 later decisions quote this exact passage“the IRS's actions in this case deprived Bonneville of any ownership interest in the joint venture and therefore deprived Bonneville of the ability to bring [any state law] claims.”
2 later decisions 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.