Egbert v. United States’s Empirical Analysis
1990
Citation profile
2 federal appellate · 3 district ·
Relationships
Applies 26 U.S.C. § 6103 · 26 U.S.C. § 6201 · 26 U.S.C. § 6203 · 26 U.S.C. § 6213 · 26 U.S.C. § 6303 · 26 U.S.C. § 6651 · 26 U.S.C. § 7401 · 26 U.S.C. § 7402
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · United States v. Testan · United States v. Sherwood · Commissioner v. Sunnen
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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, or assessable penalty, together with costs that may accrue in addition thereto), shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.”
1 later decision quote this exact passage · from the majority“An internal revenue officer or employee may, in connection with his official duties relating to any audit, collection activity, or civil or criminal tax investigation or any other offense under the internal revenue laws, disclose return information to the extent that such disclosure is necessary ... with respect to enforcement of any other provision of this title.”
1 later decision quote this exact passage · from the majority“A federal district court may consider an injunction ... only when the taxpayer first establishes ... that under the most liberal view of the law and the facts, the United States cannot establish its claim.”
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.