28 U.S.C. § 2463
Section 2463 · Property taken under revenue law not repleviable
Amended 1 time on record
Applied in 54 court decisions — leading case Rea v. United States (1956)
Most recently applied in Crum v. Blixseth (In Re Big Springs Realty LLC) (March 2010)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
All property taken or detained under any revenue law of the United States shall not be repleviable, but shall be deemed to be in the custody of the law and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., §747 (R.S. §934).
Changes were made in phraseology.