United States v. City of New Britain’s Empirical Analysis
1954
Citation profile
717 federal appellate · 306 district · 317 state decisions
How this case has been cited
Cited by 2,299 later decisions (45 by the Supreme Court) — most recently September 2020 · most notably United States 77-1359 v. Kimbell Foods Inc (1979), Aquilino v. United States (1960)
717 federal appellate · 306 district · 317 state decisions — followed in 37 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. Gilbert Associates, Inc. · United States v. Waddill, Holland & Flinn, Inc. · People of State of Illinois Gordon v. Campbell
Cited together with United States v. Security Trust & Savings Bank · United States v. Gilbert Associates, Inc. · United States v. Acri · United States v. Pioneer American Insurance · Aquilino 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 2,299 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the first in time is the first in right.”
67 later decisions quote this exact passage · from the majority“when the identity of the lienor, the property subject to the lien, and the amount of the lien are established.”
40 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.”
15 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.