United States v. Comparato’s Empirical Analysis
22 F.3d 455 · 1994
Citation profile
5 federal appellate · 2 district ·
How this case has been cited
Cited by 18 later decisions — most recently July 2014
5 federal appellate · 2 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 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6334
Relies on Aquilino v. United States · United States v. National Bank of Commerce · United States v. Rodgers · United States v. Bess · United States v. Mitchell
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.
“[O]nce state law provided [the Comparatos] with a vested interest in the proceeds of the malpractice actions, federal law controlled whether their interests were exempt from levy by the United States.”
1 later decision quote this exact passage · from the majority“has the same effect with respect to the renounced interest as though the renouncing person had predeceased the creator or the decedent”
1 later decision quote this exact passage · from the majority“no room ... for automatic exemption of property that happens to be exempt from state levy under state law”
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.