643 F. Supp. 695 - Byers v. Sheets’s Empirical Analysis
1986
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323
Relies on United States v. City of New Britain · Murphy v. Travelers Insurance · Shawnee State Bank v. United States · Millers Mutual Insurance v. Wassall · 511 F. Supp. 250 - Peterson v. United States
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]hether the taxpayer has 'property' or 'rights to property' to which a federal lien for unpaid taxes can attach is determined by state law.”
1 later decision quote this exact passage · from the majoritye.g. Miller v. Alamo
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.