Simon v. Cebrick’s Empirical Analysis
53 F.3d 17 · 1995
Citation profile
8 federal appellate · 6 district · 4 state decisions
How this case has been cited
Cited by 35 later decisions — most recently March 2018 · most notably Tito Pollice v. National Tax Funding Lp (2000), RTC Commercial Assets Trust 1995-NP3-1 v. Phoenix Bond & Indemnity Co. (1999)
8 federal appellate · 6 district · 4 state decisions
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 12 U.S.C. § 1819 · 12 U.S.C. § 1821 · 12 U.S.C. § 1825 · 28 U.S.C. § 1291 · 28 U.S.C. § 1341
Relies on BFP v. Resolution Trust Corporation · United States v. Wilson · Air Line Pilots Ass'n v. Landry · Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · Delaware v. New York
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(b) Other exemptions When acting as a receiver, the following provisions shall apply with respect to the Corporation [i.e. the FDIC]: (1) The Corporation including its franchise, its capital, reserves, and surplus, and its income, shall be exempt from all taxation imposed by any State, county, municipality, or local taxing authority, except that any real property of the Corporation shall be subject to State, territorial, county, municipal, or local taxation to the same extent according to its value as other real property is taxed, except that, notwithstanding the failure of any person to challenge an assessment under State law of such property’s value, such value, and the tax thereon, shall be determined as of the period for which such tax is imposed. (2) No property of the Corporation shall be subject to levy, attachment, garnishment, foreclosure, or sale without the consent of the Corporation, nor shall any involuntary lien attach to the property of the Corporation.”
5 later decisions quote this exact passage · from the majority“[t]he [Tax Injunction Act] is intended to prevent interference with taxation by governmental entities; however, upon the sale of the tax certifícate, the tax obligation is satisfied. The holder’s inability to foreclose does not affect the governmental entity’s ability to assess, levy or collect any tax....”
2 later decisions quote this exact passage · from the majority“Section 1825(b)(1) requires the payment of taxes on real property which the FDIC holds, so as not to deprive municipalities of the income they would have received had the property continued to be privately owned.”
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.