Valley Finance, Inc. v. United States’s Empirical Analysis
629 F.2d 162 · 1980
Citation profile
63 federal appellate · 22 district · 6 state decisions
How this case has been cited
Cited by 148 later decisions (1 by the Supreme Court) — most recently July 2021 · most notably United States v. National Bank of Commerce (1985), United States v. Eschweiler (1986)
63 federal appellate · 22 district · 6 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. § 7426
Relies on Association of Data Processing Service Organizations, Inc. v. Camp · Fuentes v. Shevin · Goss v. Lopez · Bates v. State Bar · Enochs v. Williams Packing & Navigation Co.
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 148 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Courts have not hesitated to ignore the fiction of separateness ... when the corporate device frustrates clear intendment of the law.”
6 later decisions quote this exact passage · from the majority“If a levy has been made on property or property has been sold pursuant to a levy, any person (other than the person against whom is assessed the tax out of which such levy arose) who claims an interest in or lien on such property and that such property was wrongfully levied upon may bring a civil action against the United States in a district court of the United States.”
5 later decisions quote this exact passage · from the majority“(t) he test is a practical one, based largely on a reading of the particular factual circumstances.”
4 later decisions 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.