Simmons v. Thomas’s Empirical Analysis
1993
Citation profile
2 state decisions
Relationships
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6323 · 26 U.S.C. § 6331 · 28 U.S.C. § 1335 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Anderson v. Liberty Lobby, Inc. · Celotex Corporation v. Catrett H · United States v. City of New Britain · Aquilino v. United States · Bull 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A judgment, when enrolled in Mississippi, becomes a lien upon the property of the defendant within the county where the judgment is enrolled from the date of enrollment and priority is established from that day forward.”
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.