United States v. Gilbert Associates, Inc.’s Empirical Analysis
1953
Citation profile
356 federal appellate · 72 district · 123 state decisions
How this case has been cited
Cited by 800 later decisions (49 by the Supreme Court) — most recently October 2010 · most notably United States 77-1359 v. Kimbell Foods Inc (1979), United States v. City of New Britain (1954)
356 federal appellate · 72 district · 123 state decisions — followed in 21 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 United States v. Security Trust & Savings Bank · United States v. Waddill, Holland & Flinn, Inc. · People of State of Illinois Gordon v. Campbell · United States v. Texas
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 800 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As is usual in cases like this, the Town asserts that its lien is a perfected and specific lien which is impliedly excepted from [ 31 U.S.C. § 191 ]. This Court has never actually held that there is such an exception. Once again, we find it unnecessary to meet this issue because the lien asserted here does not raise the question. “In claims of this type, ‘specificity’ requires that the lien be attached to certain property by reducing it to possession, on the theory that the United States has no claim against property no longer in the possession of the debtor. Thelusson v. Smith, 2 Wheat. (15 U.S.) 396, 4 L.Ed. 271 . Until such possession, it remains a general lien. There is no ground for the contention here that the Town had perfected its lien by reducing the property to possession. The record reveals no such action. The mere attachment of the Town’s lien before the recording of the federal lien does not, contrary to the holding of the Supreme Court of New Hampshire, give the Town priority over the United States. The taxpayer had not been divested by the Town of either title or possession. The Town, therefore, had only a general, unperfected lien. United States v. Waddill Co. [ 323 U.S. 353 , 65 S.Ct. 304 , 89 L.Ed. 294 ], supra; Illinois v. Campbell, 329 U.S. 362 , 370 [ 67 S.Ct. 340 , 91 L.Ed. 348 ]. Where the lien of the Town and that of the Federal Government are both general, and the taxpayer is insolvent, § 3466 [§ 191] clearly awards priority to the United States. Uni”
16 later decisions quote this exact passage · from the majority“A cardinal principle of Congress in its tax scheme is uniformity, as far as may be.”
11 later decisions quote this exact passage · from the majority“mortgagee, pledgee, purchaser, or judgment creditor”
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.