Fegeley’s Empirical Analysis
Citation profile
3 district ·
How this case has been cited
Cited by 79 later decisions — most recently September 2020 · most notably In Re: Leroy Charles Griffith (2000), Hindenlang v. C
3 district ·
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. § 7203
Relies on Grogan v. Garner · United States v. Ron Pair Enterprises, Inc. · Local Loan Co. v. Hunt · Spies v. United States · Burlington Northern Railroad v. Oklahoma Tax Commission
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 79 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt— (4) for fraud or defalcation while acting in a fiduciary capacity, embezzlement or larceny; (or) (6) for willful or malicious injury by the debtor to another entity or the property of another entity ...”
16 later decisions quote this exact passage · from the majority“[A] debtor's failure to pay his taxes, alone, does not fall within the scope of section 523(a)(1)(C)'s exception to discharge in bankruptcy.”
4 later decisions quote this exact passage · from the majority“[w]e are in as good a position as the district court to review the findings of the bankruptcy court, so we review the bankruptcy court's findings by the standards the district court should employ, to determine whether the district court erred in its review”
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.