United States v. Pioneer American Insurance’s Empirical Analysis
1963
Citation profile
247 federal appellate · 97 district · 128 state decisions
How this case has been cited
Cited by 805 later decisions (13 by the Supreme Court) — most recently February 2019 · most notably United States 77-1359 v. Kimbell Foods Inc (1979), United States Internal Revenue Service v. J McDermott (1993)
247 federal appellate · 97 district · 128 state decisions — followed in 27 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
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966)
Relies on United States v. City of New Britain · United States v. Security Trust & Savings Bank · United States v. Acri · United States v. Scovil
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 805 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.”
27 later decisions quote this exact passage · from the majority“the first in time is the first in right,”
8 later decisions quote this exact passage · from the majority“'Otherwise, a state court could affect the standing of federal liens, contrary to the established doctrine (that the effect of a lien in relation to a provision of federal law for the collection of debts owing the United States is always a federal question).'”
5 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.