Schiff v. Simon & Schuster, Inc.’s Empirical Analysis
780 F.2d 210 · 1985
Citation profile
9 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 25 later decisions — most recently April 2012 · most notably Schiff v. United States (1990), Moore v. General Motors Pension Plans (1996)
9 federal appellate · 3 district · 1 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. § 6331 · 26 U.S.C. § 6332
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. National Bank of Commerce · Helvering v. Winmill · Phelps v. United States · United States v. Sterling National Bank & Trust Co. of New York
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ny person in possession of (or obligated with respect to) property ... upon which a levy has been made shall ... surrender such property ... to the Secretary [of the Treasury], except such part of the property ... as is, at the time of such demand, subject to an attachment or execution under any judicial process.”
6 later decisions quote this exact passage · from the majority“Levy may be made by serving a notice of levy on any person in possession of ... property subject to levy, including ... bank accounts, ....”
2 later decisions quote this exact passage · from the majority“The term 'levy' as used in this title includes the power of distraint and seizure by any means.”
2 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.