McCarthy v. United States’s Empirical Analysis
1983
Citation profile
Relationships
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 7421 · 28 U.S.C. § 1331 · 28 U.S.C. § 1340 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 2201 · 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on United Mine Workers of America v. Gibbs · Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics · Parratt v. Taylor · Enochs v. Williams Packing & Navigation Co. · Phillips v. Commissioner
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The complaint alleges that Straughn violated plaintiff’s Fourth Amendment right against unlawful seizure by filing a lien against his property. There is no Fourth Amendment deprivation, however, where the government, in an attempt to collect taxes, does not enter the taxpayer’s own premises. ... The filing of the tax lien by Straughn did not involve an invasion of plaintiffs premises or seizure of his personal property and as such cannot establish a Fourth Amendment violation.”
1 later decision quote this exact passage · from the majoritye.g. Andrews v. Crump
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.