Boyd v. United States’s Empirical Analysis
762 F.2d 1369 · 1985
Citation profile
29 federal appellate · 8 district · 1 state decisions
How this case has been cited
Cited by 67 later decisions — most recently November 2016 · most notably Anderson v. United States (1992), Chicago Milwaukee Corporation v. United States (1994)
29 federal appellate · 8 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 26 U.S.C. § 7422
Relies on Dothard v. Rawlinson · United States v. Garbutt Oil Co. · Testa v. United States · Southeast Alaska Conservation Council, Inc. v. Watson
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 67 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Losses from wagering transactions shall be allowed only to the extent of the gains from such transactions.”
5 later decisions quote this exact passage · from the majority“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
4 later decisions quote this exact passage · from the dissent“No refund or credit will be allowed after the expiration of the statutory period of limitation ... except upon one or more of the grounds set forth in a [timely] ... claim____ The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof.”
2 later decisions 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.