In Re Crockett’s Empirical Analysis
1957
Citation profile
2 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently September 2016
2 federal appellate · 1 district · 1 state decisions
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. § 107 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 28 U.S.C. § 2106
Relies on United States v. City of New Britain · Glass City Bank of Jeanette Pa v. United States · Lewis Trustee v. United States · United States v. Heffron · M. M. Landy, Inc. v. John Nicholas, as Receiver of Continental Charterers, Inc., Bankrupt
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.
“Under the law of California, it is clear that an individual partner may be held liable for the entire amount of a partnership debt, and under that rule, an indi vidual partner has been held liable to the United States for the employment withholding taxes of the partnership, and his individual property has been held subject to the lien of [§ 6321’s predecessor]. Hence, it is the opinion of this Court that the bankrupt is a ‘person liable to pay’ the tax asserted within the meaning of [§ 6321’s predecessor]....”
1 later decision quote this exact passage · from the majority“whether petitioner has perfected the hen it asserts against the bankrupt’s property.... [T]he hen does not attach unless and until the delinquent taxpayer ‘neglects or refuses to pay the same after demand.’ It is incumbent upon petitioner to show that these statutory prerequisites ' have been fulfilled before the Referee can treat petitioner as a hen creditor.”
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.