In Re Jackson’s Empirical Analysis
1987
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 11 U.S.C. § 506 · 11 U.S.C. § 507 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6331 · 26 U.S.C. § 6334 · 26 U.S.C. § 6651
Relies on Interfirst Bank Dallas, N.A. v. United States · In Re Reich · Weare v. Johnson · Noxon v. Glaze
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Authority of Secretary — If any person hable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax ... by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a hen provided in this chapter for the payment of such tax. (b) The term “levy” as used in this title includes the power of distraint and seizure by any means. 3”
1 later decision quote this exact passagee.g. In re Voelker
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.