United States v. Security Trust & Savings Bank’s Empirical Analysis
340 U.S. 47 · 1950
Citation profile
482 federal appellate · 148 district · 214 state decisions
How this case has been cited
Cited by 1,249 later decisions (50 by the Supreme Court) — most recently June 2019 · most notably United States 77-1359 v. Kimbell Foods Inc (1979), United States v. City of New Britain (1954)
482 federal appellate · 148 district · 214 state decisions — followed in 28 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.
Relationships
Relies on People of State of Illinois Gordon v. Campbell · New York v. Maclay · United States v. Snyder · 29 Cal. 2d 409 - Puissegur v. Yarbrough
Cited together with United States v. City of New Britain · United States v. Gilbert Associates, Inc. · United States v. Acri · United States v. Waddill, Holland & Flinn, Inc. · People of State of Illinois Gordon v. Campbell
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 1,249 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Otherwise, a state court could affect the standing of federal liens, contrary to the established doctrine (that the effect of a lien in relation to a provision of federal law for the collection of debts owing the United States is always a federal question).'”
19 later decisions quote this exact passage · from the majority“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.”
11 later decisions quote this exact passage · from the majority“(n) umerous contingencies might arise that would prevent the attachment lien from ever becoming perfected by a judgment awarded and recorded.”
10 later decisions 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.