The River Queen’s Empirical Analysis

Citation profile

5 federal appellate · 1 state decisions

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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Section 3670. Property subject to lien "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any 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
   e.g. Macatee, Inc. v. United States

2. ““It is undoubtedly true that a maritime liens stands upon a higher foundation and upon broader principles - than those which underlie mechanics’ and materialmen’s liens on houses. It is a debt against the vessel itself, and vests in the creditor a special property in her which subsists from the moment the debt arises, and follows the ship even in the hands' of an innocent purchaser for value”.”

   1 later decision quote this exact passage · from the majority
   e.g. 107 F. Supp. 379 - Gulf Coast Marine Ways, Inc. v. J. R. Hardee

3. ““Such lien shall not be valid as against any mortgagee, pledgee, purchaser, or judgment creditor until notice thereof has been filed by the collector. * * * ””

   1 later decision quote this exact passage · from the majority
   e.g. United States v. HOME FEDERAL SAVINGS & LOAN ASS'N OF TULSA