In Re Meisel’s Empirical Analysis

Citation profile

1 state decisions

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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The Comptroller based his petition for review on two grounds, but for the purpose of this appeal he has abandoned the first: that ‘the Comptroller’s lien is superior to the lien of the District Director of Internal Revenue for the reason that the latter, though recorded prior in point of time to the Comptroller’s lien, does not attach to personal property until levy is effected; and that the Comptroller’s, lien, perfected through levy and possession of the goods, must therefore prevail.’ In any event this ground is without merit for reasons stated in United States v. Levin, D. C. Md., 128 F. Supp. 465 and the authorities cited therein at pp. 468, 469. The State lien in this, case had the force and effect of a lien of judgment. Ann. Code, Md. 1957, Art. 81, Sec. 342(b).” (Emphasis supplied) .”

   1 later decision quote this exact passage
   e.g. Liquor Dealers Credit Control, Inc. v. Comptroller of the Treasury