Ersa, Inc. v. Dudley’s Empirical Analysis
234 F.2d 178 · 1956
Citation profile
17 federal appellate · 5 district · 6 state decisions
How this case has been cited
Cited by 48 later decisions (1 by the Supreme Court) — most recently April 1999 · most notably New Hampshire Fire Insurance v. Scanlon (1960), In the Matter of Lehigh Valley Mills Inc United States of America (1965)
17 federal appellate · 5 district · 6 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. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323 · 26 U.S.C. § 7421
Relies on United States v. City of New Britain · United States v. Security Trust & Savings Bank · Glass City Bank of Jeanette Pa v. United States · United States v. Acri · People of State of Illinois Gordon v. Campbell
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) All contributions and the interest and penalties thereon due and payable by an employer under the provisions of this act shall be a lien upon the franchises and property, both real and personal, including after-acquired property of the employer liable therefor and shall attach thereto from the date a lien for such contributions, interest and penalties is entered of record in the manner hereinafter provided. The lien imposed herewnder shall have priority from the date of such entry for record and shall he fully paid and satisfied out of the proceeds of any judicial sale of property subject thereto, before any other obligation, judgment, claim, lien or estate to which said property may subsequently become subject, except costs of the sale and of the writ upon which the sale was made and real estate taxes and municipal claims against such property, but shall be subordinate to mortgages and other liens existing and duly recorded or entered of record prior to the recording of the tax lien. In the case of a judicial sale of property subject to a lien imposed hereunder, upon a lien or claim over which the lien imposed hereunder has priority, as aforesaid, such sale shall discharge the lien imposed hereunder to the extent only, that the proceeds are applied to its payment and such lien shall continue in full force and effect as to the balance remaining unpaid. (b) The department may at any time transmit to the prothonotaries of the respective counties of the Commonwealth, to he b”
3 later decisions quote this exact passage · from the majority““It thus appears that the mere filing of the lien for unpaid contributions to the Pennsylvania Unemployment Compensation Fund, and its reduction to judgment does not create a perfected lien upon the delinquent employer’s personal property. The filing of the lien is only ‘a caveat of a more perfect lien to come’. ... It is not actually perfected as a choate lien on personal property until the writ of fieri facias has been issued and delivered to the sheriff for execution.””
1 later decision quote this exact passage · from the majority““Such lien (for unpaid U. S. taxes) shall not be valid as against any mortgagee, pledgee, purchaser or judgment creditor until notice thereof has been filed by the collector ... [in accordance with the law of the State . . . in which the property subject to the lien is situated.] . . . whenever the State . . . has by law authorized the filing of such notice.””
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.