Bomher v. Reagan’s Empirical Analysis
522 F.2d 1201 · 1975
Citation profile
6 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 14 later decisions — most recently January 2009
6 federal appellate · 2 district · 1 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 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Fuentes v. Shevin · Phillips v. Commissioner · Phillips v. Commissioner · Kalb v. United States · Parham v. Cortese
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Summary tax collection procedures, which provide for subsequent judicial review, have been sustained against consti tutional challenge since the case of Phillips v. Commissioner, (1931) 283 U.S. 589 , 51 S.Ct. 608 , 75 L.Ed 1289. The Court there held that such procedures neither deprived a taxpayer of due process nor amounted to an unconstitutional delegation of judicial authority to the executive branch of government. Id., at 593-594, 597-598 , 51 S.Ct. 608 . The exception in tax matters to prior notice and hearing was more recently reaffirmed in Fuentes v. Shevin, (1972), 407 U.S. 67 90-92 , 92 S.Ct. 1983 [1999-2000], 32 L.Ed.2d 556 , reh. den. 409 U.S. 902 [ 93 S.Ct. 180 , 34 L.Ed.2d 165 ]. See Tavares v. United States, (9th Cir.1974) 491 F.2d 725, 726 . The fact that a taxpayer disputes the tax debt, as appellant asserts he does here, does not alter the rule of Phillips. See Kalb v. United States, (2nd Cir.1974) 505 F.2d 506, 510 . California revenue and tax law provides for subsequent judicial review in personal income tax matters by way of a suit in state court for a refund. California Revenue and Tax Code § 19081 et seq. A similar procedure was expressly held adequate as an alternative means of subsequent judicial review in Phillips, 283 U.S. at 597-598 , 51 S.Ct. 608 [at 611-612]. Thus, appellant has not shown a constitutional deprivation based on the seizure and sale of his automobile. Since no constitutional deprivation could be found from the summary tax collection”
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.