McCarroll v. Jean’s Empirical Analysis
119 F.2d 71 · 1941
Citation profile
2
cited by 2 later decisions
April 1964
most recently cited
2 federal appellate ·
Relationships
Applies 11 U.S.C. § 104
Relies on Matter of Atlas Television Co. · City of New York v. Lattin · New York City v. Goldstein · In re Riemer
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) The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates, and the order of payment, shall be * * * (4) taxes legally due and owing by the bankrupt to the United States or any State * * *.”
1 later decision quote this exact passage · from the majority“debts owing to any person, including the United States”
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.