New Jersey v. Kaiser’s Empirical Analysis
1971
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 7403
Relies on Aquilino v. United States · Henderson's Distilled Spirits · Spagnuolo v. Bonnet · Farley v. $168,400.97 · 74 N.J. Super. 257 - State v. Kaiser
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]t was accumulated out of illegal gambling operations. . . . The fact that the $265,000. may not have been used in the daily operation and financing of the gambling business being conducted in the Kaiser residence would in no way affect the presumption that the money was the proceeds of a gambling operation.”
1 later decision quote this exact passage · from the majoritye.g. New Jersey v. Kaiser
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.