Asher v. United States’s Empirical Analysis
570 F.2d 682 · 1978
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 34 later decisions — most recently March 1999 · most notably King v. Ionization International, Inc. (1987), Einoder v. Mount Greenwood Bank (In Re Einoder) (1985)
5 federal appellate · 1 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 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966)
Relies on West v. American Telephone & Telegraph Co. · United States v. City of New Britain · United States v. Pioneer American Insurance · 94 Ill. App. 2d 43 - Levine v. Pascal · 23 Ill. App. 3d 607 - MID-WEST NATL. BK. OF LAKE FOREST v. Metcoff
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... [Pjlaintiff pursued two remedies following the confession of judgment against the defendants. As well as procuring a writ of execution, plaintiff initiated citation proceedings under Section 73 of our Civil Practice Act. Having the status of judgment creditor, this remedy was available to plaintiff and sufficient to establish his claim to the beneficial interest of land Trust No. 15222. Clearly, plaintiff became a lien creditor as defined in Section 9-301(3) of the Commercial Code when the writ of execution was placed in the hands of the sheriff. While it may be doubtful whether the plaintiff could effectively enforce his lien by means of the writ of execution, there is no doubt that he could do so through citation proceedings.”
2 later decisions quote this exact passage“[B]efore determining that a state lien has priority over a federal tax lien under the first in time, first in right rule of § 6323, two questions must be answered in the affirmative: whether a valid lien existed under state law when the federal lien was recorded; and, if so, whether that lien is 'choate' under federal law.”
2 later decisions quote this exact passage“It is also indisputable that a lien is created. .. upon intangible personal property by instituting a proceeding to discover assets under Ill.Rev.Stat., ch. 110, Sec. 73.”
2 later decisions quote this exact passage
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.