Public-domain · open source
OpenJurist
← 357 U.S. 51 - United States v. Bess

United States v. Bess’s Empirical Analysis

1958

Citation profile

1,551
cited by 1,551 later decisions
47
cited 47 times by the Supreme Court
27
states following
February 2020
most recently cited

576 federal appellate · 122 district · 120 state decisions

How this case has been cited

Cited by 1,551 later decisions (47 by the Supreme Court) — most recently February 2020 · most notably United States v. Whiting Pools, Inc. (1983), Aquilino v. United States (1960)

576 federal appellate · 122 district · 120 state decisions — followed in 27 states

431019581960197019801990200020102020decided

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.

Appellate journey

reviewedUnited States v. Bess (from Third Circuit Court of Appeals)

Relationships

Applies 11 U.S.C. § 110 · 26 U.S.C. § 311

Relies on Commissioner v. Tower · Commissioner v. Stern · Everett v. Judson · Burlingham v. Crouse

Cited together with Aquilino v. United States · United States v. National Bank of Commerce · United States v. Rodgers · United States v. City of New Britain · Morgan v. Commissioner

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 1,551 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “creates no property rights but merely attaches consequences, federally defined, to rights created under state law.”
    29 later decisions quote this exact passage · from the majority
    e.g. Wolverine Insurance Company v. Phillips · 164 F. Supp. 923 - Central Surety & Insurance Corp. v. Martin Infante Co.
  2. “If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount * * * 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.”
    20 later decisions quote this exact passage · from the majority
    e.g. City of New York v. United States · Iowa Fair Plan v. United States, Internal Revenue Department
  3. “[t]he transfer of property subsequent to the attachment of the lien does not affect the lien”
    14 later decisions quote this exact passage · from the majority
    e.g. United States v. Bank of Celina · United States v. Boardwalk Motor Sports, Ltd.

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.