Field v. United States’s Empirical Analysis
263 F.2d 758 · 1959
Citation profile
19 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 33 later decisions — most recently June 1992 · most notably United States v. Francis (1981), United Sand & Gravel Contractors, Inc. v. United States (1980)
19 federal appellate · 2 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. § 4411 · 26 U.S.C. § 6334 · 47 U.S.C. § 605
Relies on Rochin v. People of California · Weeks v. United States · McNabb v. United States · Massachusetts v. Mellon · Wolf v. People of the State of Colorado
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The citizen owes his tax to the sovereign. The citizen’s property may be seized by levy to satisfy that tax. As long as it is his property, unencumbered by a lien having tax priority, the levy follows the property into the hands of whomsoever it might fall.”
2 later decisions quote this exact passage · from the majority“Any money realized by proceedings under this subchapter (whether by seizure, by surrender under section 6332, ... or by sale of,seized property) ... shall be applied as follows_ [Emphasis added.]”
1 later decision quote this exact passage · from the majority“all property and rights to property (except . . . property . . . exempt under section 6334),”
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.