Division of Labor Law Enforcement v. United States’s Empirical Analysis
301 F.2d 82 · 1962
Citation profile
6 federal appellate · 3 state decisions
How this case has been cited
Cited by 12 later decisions — most recently September 2003
6 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
Relies on Goggin v. Division of Labor Law Enforcement · United States v. Eiland · 24 Cal. App. 2d 213 - Everts v. Will S. Fawcett Co. · 133 Cal. App. 2d 640 - Golden v. State of California · Hoye v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director * * * may proceed to collect the tax by levy upon any property, or rights to property, whether real or personal, tangible or intangible, belonging to such person or on which there is a lien provided by [the statute] * * * for the payment of such tax. * * * Levy may be made by serving a notice of levy on any person in possession of, or obligated with respect to, property or rights to property subject to levy. * * *” (Emphasis added.)”
1 later decision quote this exact passage · from the majority““The Director, on February 27, 1957, issued a ‘Levy’ (form 668-B) comparable to a writ of execution or attachment, directing a collection officer to levy upon the property of the bankrupt, and to sell it. The officer made the levy on that day by taking physical possession of the license certificate, * * *. «* •*• * ■ “ * * *. Eiland involved a levy upon a debt owing to the bankrupt by serving a- notice upon the debtor, but the case is closely analogous to the case at bar. As was noted in that case, the District Director did all he could.””
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.