Byrd v. Hamer’s Empirical Analysis
2011
Citation profile
12 state decisions
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 165 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 62 · 26 U.S.C. § 63
Relies on Flint v. Stone Tracy Co. · Commissioner of Internal Revenue v. P Groetzinger · 228 Ill. 2d 200 - Cinkus v. Village of Stickney Municipal Officers Electoral Board · 195 Ill. 2d 291 - In Re RC · 153 Ill. 2d 239 - Geja's Cafe v. Metropolitan Pier & Exposition Authority
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Ill. S. Ct. R. 19(c) (eff. Sept. 1, 2006). Here, the Commission is a named party to the action and has received the claimant's briefs before the circuit and appellate courts. Thus, Rule 19 does not require the claimant to provide additional notice to the Commission's attorney. Moreover, on appeal, the claimant is challenging the constitutionality of the Commission's and - 16 - ¶ 33 In any event, if we were to address the claimant's constitutional argument, we would reject it. The equal protection clause of the Illinois Constitution (Ill. Const. 1970, art. I, § 2) requires the government to”
1 later decision quote this exact passage“treat similarly situated individuals in a similar manner.”
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.