United States v. Meyer’s Empirical Analysis
1962
Citation profile
4
cited by 4 later decisions
1
cited 1 times by the Supreme Court
December 1963
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966)
Relies on United States v. Bess · United States v. Behrens
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““when one creditor has a claim against two funds as security and another creditor has a claim against only one of them, the loan of the first will be marshalled against that fund which is security for his loan only.” (230 F.2d p. 507).”
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.