Pipola v. Chicco’s Empirical Analysis
1959
Citation profile
2 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 18 later decisions — most recently March 2007
2 federal appellate · 3 district · 3 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 26 U.S.C. § 4401 · 26 U.S.C. § 6213 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 2410
Relies on Bull v. United States · Burnet v. Harmel · Flora v. United States · Glass City Bank of Jeanette Pa v. United States · Metropolitan Life Ins. 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The assessment is given the force of a judgment, and if the amount assessed is not paid when due, administrative officials may seize the debtor’s property to satisfy the debt.””
1 later decision quote this exact passage · from the majoritye.g. Hudson v. Hinton
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.