Boyle v. United States’s Empirical Analysis
355 F.2d 233 · 1965
Citation profile
13 federal appellate · 3 state decisions
How this case has been cited
Cited by 34 later decisions — most recently December 2009 · most notably Continental Equities, Inc. v. Commissioner (1977), O'Brien v. United States (1985)
13 federal appellate · 3 state decisions
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
Applies 26 U.S.C. § 6511 · 26 U.S.C. § 691
Relies on Bull v. United States · Stone v. White · Rothensies v. Electric Storage Battery Co. · First Nat Bank of Boston v. State of Maine · Klein v. Board of Tax Supervisors
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“While here the money was taken through mistake without any element of fraud, the unjust retention is immoral and amounts in law to a fraud on the taxpayer's rights.”
1 later decision quote this exact passage · from the majority“double taxation of the single - 23 - item”
1 later decision quote this exact passage · from the majority“waited over twenty years to seek a refund”
1 later decision quote this exact passage · from the majority
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.