Bowers v. United States’s Empirical Analysis
2012
Citation profile
Relationships
Applies 26 U.S.C. § 6331 · 26 U.S.C. § 6334 · 26 U.S.C. § 7433 · 26 U.S.C. § 7442 · 42 U.S.C. § 402 (§ 202 of the Social Security Act of 1935) · 42 U.S.C. § 407 (§ 207 of the Social Security Act of 1935)
Relies on Bell Atlantic Corp. v. Twombly · Ashcroft v. Iqbal · Conley v. Gibson · Hishon v. King & Spalding · Albright v. Oliver
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] levy may seize a future stream of payments to which the taxpayer has an unqualified fixed right. This includes the right to receive future payments from pension plans that are not specifically exempt from levy.”
1 later decision quote this exact passagee.g. In re Trammell
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.