Markham v. Fay’s Empirical Analysis
74 F.3d 1347 · 1996
Citation profile
12 federal appellate · 14 district · 9 state decisions
How this case has been cited
Cited by 58 later decisions — most recently July 2024 · most notably United States v. Bongiorno (1997), Andrade v. Jamestown Housing Authority (1996)
12 federal appellate · 14 district · 9 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 11 U.S.C. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 26 U.S.C. § 6303 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6331 · 26 U.S.C. § 6502 · 26 U.S.C. § 6532 · 26 U.S.C. § 6671
Relies on Salve Regina College v. Russell · Aquilino v. United States · United States v. Rodgers · United States v. Bess · Navarro Savings Assn. v. Lee
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A federal court] must 'take care not to 2 BioPoint did not argue to the district court the theory asserted by the dissent that the jury's finding of no misappropriation as to one of the Vedanta candidates precluded the court from determining that there was a causal relationship between Catapult's misappropriation of trade secrets and its profits from the Vedanta relationship. - 20 - extend state law beyond its well-marked boundaries in an area . . . that is quintessentially the province of state courts.'”
6 later decisions quote this exact passage · from the majority““If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount, including any interest, additional amount, addition to tax, assessable penalty or forfeiture, together with any costs that may accrue in addition thereto, shall be a lien in favor of the commonwealth upon all property and rights to property, whether real or personal, belonging to such person. The lien shall arise at the time the assessment is made or deemed to be made and shall continue until the liability for the amount assessed or deemed to be assessed is satisfied. Said lien shall in any event terminate not later than six years from the date it was created.””
4 later decisions quote this exact passage · from the majority“under Massachusetts law... a right in a trust has vested....”
3 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.