American Trust v. American Community Mutual Insurance’s Empirical Analysis
142 F.3d 920 · 1998
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently August 2017
3 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. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6331 · 26 U.S.C. § 6334 · 26 U.S.C. § 7403 · 26 U.S.C. § 7425
Relies on United States v. National Bank of Commerce · United States v. Rodgers · Roush v. Weastec, Inc. · United States v. Barbier · In the Matter of Mitchell W. Voelker, Debtor-Appellant
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.”
2 later decisions 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.