Sims v. United States’s Empirical Analysis
1959
Citation profile
99 federal appellate · 9 district · 18 state decisions
How this case has been cited
Cited by 237 later decisions (14 by the Supreme Court) — most recently March 2018 · most notably Vermont Agency of Natural Resources v. United States Ex Rel. Stevens (2000), Petty v. Tennessee-Missouri Bridge Commission (1959)
99 federal appellate · 9 district · 18 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.
Appellate journey
reviewedSims v. United States (from Fourth Circuit Court of Appeals)
Relationships
Relies on Propper v. Clark · Graves v. People of State of New York O'Keefe · Glass City Bank of Jeanette Pa v. United States · Helvering v. Gerhardt · Ohio v. Helvering
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 237 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official.”
2 later decisions quote this exact passage · from the majority““(b) Penalty for Violation. — Any person who fails or refuses to surrender as required by subsection (a) any property or rights to property, subject to levy, upon demand by the Secretary or his delegate, shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate of 6 percent per annum from the date of such levy.” (Emphasis added.)”
2 later decisions quote this exact passage · from the majority“Congress intended to and did include States within the term ‘person’ as used in § 6332.”); United States v. Village of Alsip, 345 F.2d 365, 371 (7th Cir. 1965) (”
2 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.