Hillyer v. Commissioner’s Empirical Analysis
1993
Citation profile
1 district ·
How this case has been cited
Cited by 6 later decisions — most recently February 2011
1 district ·
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. § 6325 · 26 U.S.C. § 6331 · 26 U.S.C. § 6502 · 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Alexander v. "Americans United" Inc. · South Carolina v. Regan · Opticians Ass'n of America v. Independent Opticians of America
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a timely proceeding in court for the collection of a tax is commenced, the period during which such tax may be collected by levy shall be extended and shall not expire until the liability for the tax (or a judgment against the taxpayer arising from such liability) is satisfied or becomes unenforceable.”
1 later decision quote this exact passage · from the majority“(1) The Government can not prevail on the merits, even if the facts and law are examined in the light most favorable to it; and (2) Equitable jurisdiction otherwise exists.”
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.