Hoare v. United States’s Empirical Analysis
294 F.2d 823 · 1961
Citation profile
9 federal appellate · 3 state decisions
How this case has been cited
Cited by 17 later decisions (1 by the Supreme Court) — most recently July 1985
9 federal appellate · 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. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6323
Relies on Aquilino v. United States · United States v. Gilbert Associates, Inc. · United States v. Acri · United States v. Waddill, Holland & Flinn, Inc. · United States v. Scovil
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * The encumbrance involved in Ball was not in form a mortgage, and what the Supreme Court said in its per curiam opinion may have been intended to indicate the view that the claimant was not a mortgagee within the meaning of the statute [Section 6323].””
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.