Glass City Bank of Jeanette Pa v. United States’s Empirical Analysis
326 U.S. 265 · 1945
Citation profile
195 federal appellate · 79 district · 55 state decisions
How this case has been cited
Cited by 735 later decisions (15 by the Supreme Court) — most recently March 2021 · most notably United States v. National Bank of Commerce (1985), United States v. Craft (2002)
195 federal appellate · 79 district · 55 state decisions — followed in 12 states
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.
Appellate journey
reviewedGlass City Bank of Jeannette v. United States (from Third Circuit Court of Appeals)
Relationships
Relies on Helvering v. Stuart · United States v. Snyder · United States v. Long Island Drug Co. · In Re the Estate of Rosenberg
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 735 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 the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.”
18 later decisions quote this exact passage · from the dissent“Stronger language could hardly have been selected to reveal a purpose to assure the collection of taxes.”
12 later decisions quote this exact passage · from the majoritye.g. In re Browne · Beeghly v. Wilson““the lien imposed by section 6321 shall not be valid as against any mortgagee, pledgee, purchaser, or judgment creditor until notice thereof has been filed by the Secretary or his delegate.” “(1) Under state or territorial laws. —In the office designated by the law of the State or Territory in which the property subject to the lien is situated, whenever the State or Territory has by law designated an office within the State or Territory for the filing of such notice; * * * ” 2”
2 later decisions quote this exact passage · from the dissent
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.