Davis v. United States’s Empirical Analysis
1989
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 12 later decisions — most recently October 2015
2 federal appellate · 1 district ·
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) · 26 U.S.C. § 6323
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · Adickes v. S. H. Kress & Co. · United States v. Security Trust & Savings Bank · Improvement Company v. Munson
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.
“The remarriage of Carolyn Clark (of which the Internal Revenue Service received notice) resulted in a situation where there was no reasonable opportunity for a prudent person dealing with the delinquent taxpayer to ascertain the existence of a federal tax Ken. A “reasonable inspection” would not reveal the Ken. United States v. Clark, 81-1 U.S.T.C. ¶ 9406, 1981 WL 1790 (S.D.Fla.1981).”
1 later decision quote this exact passage · from the majority“The entire statutory scheme under which the IRS is granted the duty and authority to file notices of tax liens compels a finding of a duty to refile under such circumstances. The sine qua non of Section 6323 is notice to subsequent takers of the existence of the IRS lien. Id. at 453 .”
1 later decision quote this exact passage · from the majority“where the IRS has notice that a delinquent taxpayer has changed his or her name, and where the notice of tax lien was filed under the taxpayer’s original name, the IRS is under an affirmative duty to refile the notice of tax lien to show the taxpayer’s new name.”
1 later decision quote this exact passage · from the concurrence
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.