Iames v. Commissioner’s Empirical Analysis
850 F.3d 160 · 2017
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 6330 · 26 U.S.C. § 7482
Relies on Blonder-Tongue Laboratories, Inc. v. University of Illinois Foundation · Robinson v. Shell Oil Co. · Food & Drug Administration v. Brown & Williamson Tobacco Corp. · Davis v. Michigan Department of the Treasury · Goza v. Commissioner
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.
“any proposed collection action balances the need for the efficient collection of taxes with the legitimate concern of * * * [petitioner] that any collection action be no more intrusive than necessary.”
1 later decision quote this exact passage · from the majoritye.g. Durda v. Comm'r“straightforward interpretation of [s]ection 6330(c)(2)(B)”
1 later decision quote this exact passage · from the majoritye.g. Durda v. Comm'r
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.