Nelson v. Nelson’s Empirical Analysis
1987
Citation profile
1 federal appellate · 1 district · 20 state decisions
How this case has been cited
Cited by 22 later decisions — most recently July 2012
1 federal appellate · 1 district · 20 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. § 6151 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966)
Relies on Arnold v. Mountain West Farm Bureau Mutual Insurance Co. · Wangler v. Federer · State v. Moncrief · Pan American Van Lines v. United States · Hensley v. Williams
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If an agreement is in writing and the language is clear and unambiguous, the intention is to be secured from the words of the agreement.”
4 later decisions quote this exact passage
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.