Walker v. Paramount Engineering Co.’s Empirical Analysis
353 F.2d 445 · 1965
Citation profile
5 federal appellate · 5 state decisions
How this case has been cited
Cited by 17 later decisions — most recently June 2004
5 federal appellate · 5 state decisions
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
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323
Relies on United States v. City of New Britain · United States v. Security Trust & Savings Bank · United States v. Pioneer American Insurance · Grand Praire State Bank v. United States · In Re Dodge Brothers
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“when the identity of the lienor, the property subject to the lien, and the amount of the lien are established.”
2 later decisions quote this exact passage“can even begin the race to file it must be so far specific and perfected that it constitutes a choate lien.”
2 later decisions quote this exact passage
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.