In Re Wesche’s Empirical Analysis
1996
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions — most recently October 2017
1 federal appellate · 1 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. § 506 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6323
Relies on In Re Lyons · In Re Perkins · Wessel v. United States (In Re Wessel) · Robinson v. United States (In Re Robinson) · In Re Cook
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[Debtor] has a present right to receive payments in the future, which is a ‘right to property to which the tax lien attaches .... The right to future benefits exists in the present, and, most importantly, existed on the date of the filing of the petition in bankruptcy. Accordingly, the federal tax lien attached to all of [Debtor’s] rights in the pension benefits, including the right to future payments. The United States, thus, is secured to the extent of the present value of [Debt- or’s] retirement benefits.”
1 later decision quote this exact passage
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.