Cox v. United States’s Empirical Analysis
2004
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6323 · 26 U.S.C. § 6330
Relies on Armstrong v. Manzo · Schweiker v. Hansen · Dennis v. Dennis · Curtiss-Wright Corp. v. Schoonejongen · Williams v. United States
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The court finds that, at least in the circumstances presented here, the statute's requirement that the presiding officer must have had no prior involvement with the unpaid tax disqualifies the original appeals officer from rehearing the matter.”
1 later decision quote this exact passage · from the majoritye.g. Cox 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.