In Re Lyons’s Empirical Analysis
1992
Citation profile
3 federal appellate · 3 district ·
How this case has been cited
Cited by 23 later decisions — most recently October 2018
3 federal appellate · 3 district ·
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 11 U.S.C. § 1306 · 11 U.S.C. § 506 · 11 U.S.C. § 522 · 11 U.S.C. § 541 · 11 U.S.C. § 545 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6334
Relies on Doerr v. Doerr · Patterson v. Shumate · Martin v. Delaware · Long v. Bullard · Glass City Bank of Jeanette Pa v. United States
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a federal tax lien may attach to a taxpayer's vested right, under a trust ... to receive periodic payments or distributions of property then due or that will become due in the future.”
1 later decision quote this exact passagee.g. Markham v. Fay
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.