Sanchez v. United States’s Empirical Analysis
696 F.2d 213 · 1982
Citation profile
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 6323
Relies on Erie Co v. Tompkins · United States v. City of New Britain · Ppg Industries, Inc. v. The Hartford Fire Insurance Company, and United States of America · First National Bank of Highland v. Merchants Mutual Insurance
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To comply with the principle of comity which undergirds our federal system, we are obliged to give full effect to decisions of New York's highest court on issues involving the application of New York law.”
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.