Pollack v. United States’s Empirical Analysis
819 F.2d 144 · 1987
Citation profile
30 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 45 later decisions — most recently May 2006 · most notably Lonsdale v. United States (1990), Geiselman v. United States (1992)
30 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. § 6611 · 28 U.S.C. § 2410
Relies on Associated Press v. Taft-Ingalls Corp. · Aqua Bar & Lounge, Inc. v. United States Department of Treasury Internal Revenue Service · Falik v. United States · Laino v. United States
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“real or personal property on which the United States has or claims a mortgage or other lien.”
6 later decisions quote this exact passage · from the majority“may not be used to challenge the underlying tax liability.”
1 later decision quote this exact passage · from the majority“only to contest the procedural regularity of a lien.”
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.