United States v. Cotier’s Empirical Analysis
1975
Citation profile
1
cited by 1 later decisions
October 1987
most recently cited
Relationships
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323 · 26 U.S.C. § 7403 · 28 U.S.C. § 1340
Relies on Aquilino v. United States · Garner v. Bemis · Farrow v. Farrow
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.