green
Positive treatment
Quoted verbatim 1×
5.3 score
G Cite
cited 4× by 2 distinct cases ·
“State law controls whether a taxpayer has an interest in property to which a lien may attach.”
Treatment trajectory · 1994 → 2026 · click a year to view as-of
1994
2010
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Hilco Property Services, Inc. v. United States
state law controls whether a taxpayer has an interest in property to which a lien may attach.
discussed
Cited "see"
United States v. Abdur-Raheem Akram
(2×)
See United States v. Pasquarille, 20 F.3d 682, 690 (6th Cir.) (citing Carroll v. United States, 267 U.S. 132 , 45 S.Ct. 280 , 69 L.Ed. 543 (1925)), cert. denied, 513 U.S. 986 , 115 S.Ct. 481 , 130 L.Ed.2d 394 (1994).
discussed
Cited "see"
United States v. Harry S. Stonehill Robert P. Brooks
Accord United States v. Comparato, 22 F.3d 455, 457-58 (2nd Cir.) (holding that the taxpayers’ vested interest in their deceased son’s medical malpractice claims was subject to a federal tax lien), cert. denied, — U.S. -, 115 S.Ct. 481 , 130 L.Ed.2d 394 (1994).
discussed
Cited "see"
Phila. Gear, Corp v. Phila. Gear, Mexico, S.A.
See Grupo Protexa, S.A. v. All American Marine Slip, 20 F.3d 1224 , 1239 (3d Cir.), cert. denied, 115 S.Ct. 481 (1994); Drexel Burnham Lambert Group Inc. v. Galadari, 777 F.2d 877, 881 (2d Cir. 1985).
discussed
Cited "see"
PHILADELPHIA GEAR CORPORATION v. PHILADELPHIA GEAR DE MEXICO, S.A., Appellant
(2×)
See Grupo Protexa, S.A. v. All American Marine Slip, 20 F.3d 1224, 1239 (3d Cir.), cert. denied, — U.S. -, 115 S.Ct. 481 , 130 L.Ed.2d 395 (1994); Drexel Burnham Lambert Group Inc. v. Galadari, 777 F.2d 877, 881 (2d Cir.1985).
Retrieving the full opinion text from the archive…
Sandler Associates, L. P.
v.
BellSouth Corp.
v.
BellSouth Corp.
No. 94-72.
Supreme Court of the United States.
Nov 7, 1994.
Published
Citer courts: D. New Hampshire (1)
C. A. 3d Cir. Certiorari denied.