Cole v. Cardoza’s Empirical Analysis
441 F.2d 1337 · 1971
Citation profile
21 federal appellate ·
How this case has been cited
Cited by 41 later decisions (1 by the Supreme Court) — most recently June 2003 · most notably United States v. Craft (2002), Lucia v. United States (1973)
21 federal appellate ·
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
Relies on Helvering v. Taylor · Marchetti v. United States · Enochs v. Williams Packing & Navigation Co. · Grosso v. United States · Aquilino v. United States
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the federal tax lien does not attach to the subject property owned by [a husband] and [wife] by the entirety, because the Government’s tax lien is against [the husband] only. If the lien constitutes a cloud on the title to the property, [husband and wife] are therefore entitled to have the lien declared a nullity as to the property.”
1 later decision quote this exact passage · from the majority“when the federal tax lien does not attach to the property in question. For example, an assessment exists against only one spouse and the federal tax lien does not attach to real property held as tenants by the entirety”
1 later decision 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.