Spencer v. Kirkpatrick’s Empirical Analysis
1995
Citation profile
2
cited by 2 later decisions
May 2017
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323
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.