Amos v. Comm'r’s Empirical Analysis
1966
Citation profile
9 federal appellate · 4 district · 2 state decisions
How this case has been cited
Cited by 104 later decisions — most recently October 2018 · most notably Muntwyler v. United States (1983), United States v. Technical Knockout Graphics, Inc. (1987)
9 federal appellate · 4 district · 2 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
Relies on Old Colony Trust Co. v. Commissioner · Crane v. Commissioner · Frank v. Maryland · O'Dell v. United States · Smith v. Bond
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 104 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'An involuntary payment of Federal taxes means any payment received by agents of the United States as a result of distraint or levy or from a legal proceeding in which the Government is seeking to collect its delinquent taxes or file claim therefor.'”
6 later decisions quote this exact passage“We expressly refrain from deciding whether the same right of application governs where the rights of other creditors may be adversely affected.”
1 later decision quote this exact passage“apply these involuntary payments as he sees fit.”
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.