Gillum v. Commissioner’s Empirical Analysis
676 F.3d 633 · 2012
Citation profile
1 federal appellate ·
Relationships
Applies 18 U.S.C. § 3663A (§ 204 of the Antiterrorism and Effective Death Penalty Act of 1996) · 26 U.S.C. § 6320 · 26 U.S.C. § 6330 · 5 U.S.C. § 706
Relies on Citizens to Preserve Overton Park, Inc. v. Volpe · Shinseki, Secretary of Veterans Affairs v. Sanders · Walter O. Boswell Memorial Hospital v. Heckler · Orum v. Commissioner · Robinette v. Commissioner of the Internal Revenue Service
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“binding only upon the United States Attorney's Office for the Eastern District of Arkansas and the defendant”
2 later decisions quote this exact passage · from the majority“clear abuse of discretion in the sense of clear taxpayer abuse and unfairness by the IRS.”
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.