Woods v. Simpson’s Empirical Analysis
46 F.3d 21 · 1995
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently March 2021
3 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
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6334
Relies on United States v. City of New Britain · United States v. Burke · Commissioner of Internal Revenue v. Jacobson · United States Internal Revenue Service v. J McDermott · United States v. Centennial Savings Bank FSB
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Given our conclusion that 26 U.S.C. § 6334(a)(8) does not exempt an inheritance from levy, we need not decide whether 26 U.S.C. § 6334 also operates to exempt certain property from a 26 U.S.C. § 6321 federal lien for taxes.”
1 later decision quote this exact passage · from the concurrence“where general words follow specific words in a statutory enumeration, the general words are construed to embrace only objects similar in nature to those objects enumerated by the preceding specific words.”
1 later decision quote this exact passage · from the majoritye.g. Woods v. Simpson“received by individuals on a weekly and other than weekly basis. Clearly”
1 later decision quote this exact passage · from the majoritye.g. Woods v. Simpson
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.