United States v. Tempelman’s Empirical Analysis
2000
Citation profile
2 federal appellate · 7 district ·
Relationships
Applies 26 U.S.C. § 6203 · 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 6303 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323 · 26 U.S.C. § 6325 · 26 U.S.C. § 6331
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · Helvering v. Taylor · United States v. National Bank of Commerce · United States v. Rodgers
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A release of levy neither extinguishes the underlying lien nor discharges the specific property levied upon from the hen.... Rather, when the government releases a levy upon specific property, it retains the authority to levy upon that property at a later date or, as in the present case, to enforce a lien upon the property through a subsequent civil action.”
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.