Bilzerian v. USA’s Empirical Analysis
86 F.3d 1067 · 1996
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently August 2012
7 federal appellate ·
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. § 6212 · 26 U.S.C. § 6325 · 26 U.S.C. § 7405 · 26 U.S.C. § 7432 · 28 U.S.C. § 3201
Relies on United States v. Arthur Young & Co. · O'Bryant v. United States · United States v. Wilkes · Clark III v. United States · Groetzinger 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“today we join these circuits and hold that once a tax liability is paid, no erroneous refund . . . can revive it.”
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.