Billman v. Commissioner’s Empirical Analysis
1984
Citation profile
4 federal appellate ·
Relationships
Applies 44 U.S.C. § 1505 · 5 U.S.C. § 552A (§ 3 of the Privacy Act of 1974)
Relies on Dames & Moore v. Regan · Bixby v. Commissioner · Massler v. United States · Crain v. Commissioner · Nestler v. Exxon Corp.
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The court has been inundated with a flood of tax protestor cases involving sham or questionable 'churches,' spurious religious 'orders,' and patently deceptive 'vows of poverty.'”
1 later decision quote this exact passage“so lacking in merit that [they did] not deserve any further comment.”
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.