United States v. Tyson’s Empirical Analysis
2003
Citation profile
2 federal appellate ·
Relationships
Applies 18 U.S.C. § 3613 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 28 U.S.C. § 636 · 29 U.S.C. § 1056 (§ 206 of the Employee Retirement Income Security Act of 1974)
Relies on General Motors Corp. v. Buha · 131 F. Supp. 2d 942 - Thomas v. Halter
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.
“an order of restitution . . . is a lien in favor of the United States on all property and rights to property ... as if the liability . . . were a liability for a tax assessed.”
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.