Bourque v. United States’s Empirical Analysis
123 F.3d 705 · 1997
Citation profile
6
cited by 6 later decisions
December 2007
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 6323
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'[A] tax lien, notice of which is properly filed,' is effective against exempt property . . . and may not be avoided.”
1 later decision quote this exact passage · from the majoritye.g. In Re Ross Tudisco
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.