Pipola v. Chicco’s Empirical Analysis
274 F.2d 909 · 1960
Citation profile
25 federal appellate · 5 district · 3 state decisions
How this case has been cited
Cited by 51 later decisions — most recently March 1996 · most notably Lonsdale v. United States (1990), Damsky v. Zavatt (1961)
25 federal appellate · 5 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. § 7421 · 28 U.S.C. § 1444 · 28 U.S.C. § 2410
Relies on Bull v. United States · Miller v. Standard Nut Margarine Co. · Sweet v. United States · United States Fidelity & Guaranty Co. v. Triborough Bridge Authority · United States v. Morrison
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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under the conditions prescribed in this section ..., the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter&emdash; 1) to quiet title to, 2) to foreclose a mortgage or other lien upon, 3) to partition, 4) to condemn, or 5) of interpleader or in the nature of inter-pleader with respect to,”
1 later decision quote this exact passage · from the majority“Counsel have cited no case and we have found none where inquiry into the merits of the assessment was permitted in a suit to enforce a tax lien,”
1 later decision quote this exact passage · from the majority“the assessment of the tax upon which the lien of the United States is based shall be conclusively presumed to be valid,”
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.