United States v. Pollack’s Empirical Analysis

Citation profile

5 federal appellate · 3 state decisions

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

1. “We would consider it strange indeed if the Congress intended for the Courts to be bound by the principle, “the first in time is the first in right,” but intended for the collection officials of the Government to be left free to disregard that principle. We do not attribute any such intent to Congress, and hold that the principle just mentioned is as binding upon the collection officials as it is upon the courts.”

   1 later decision quote this exact passage · from the majority
   e.g. 945 F. Supp. 2d 802 - First Bancorp, Inc. v. United States

2. “[I]n the context of a series of government liens, ... an application of the first in time, first in right rule prevents the government from using the security of a prior lien to satisfy subsequent liens to the detriment of an intervening or competing creditor whose security is superior to that of the government with respect to its junior liens.”

   1 later decision quote this exact passage · from the majority
   e.g. Bremen Bank and Trust Company v. United States