159 Pa. Super. 296 - Meyer Estate’s Empirical Analysis

Citation profile

13 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “. . . that section 3466 must be construed with section 3186 as amended by section 3672 [now Section 6323 of the Internal Revenue Code] and that it was the intention of Congress to modify the rule in the Thelusson case, and place a judgment creditor in the same position as a purchaser or a mortgagee, thus, giving a validity and status to judgment lien creditors not previously possessed.”

   2 later decisions quote this exact passage
   e.g. United States v. Wyoming National Bank of Wilkes-Barre · Estate of Berretta

2. “It is a familiar principle of statutory construction that a conflict between various statutes is to be avoided and if possible the apparent conflicting provisions must be construed together with the more specific provisions prevailing over the general ones: Hellmich v. Hellman, 276 U.S. 233 , 48 S.Ct. 244 , 72 L.Ed. 544 . Applying this rule the general provisions of section 3466 [the Federal Insolvency Statute] are limited by specific provisions of section 3672 [current § 6323]. The latter section has greater significance in insolvency cases than the former because in section 3672 payment of a lien is most important.”

   1 later decision quote this exact passage
   e.g. United States v. Wyoming National Bank of Wilkes-Barre

3. “all property and rights to property, whether real or personal, belonging to such person.”

   1 later decision quote this exact passage
   e.g. Estate of Berretta