Kovitch v. Comm'r’s Empirical Analysis
2007
Citation profile
4
cited by 4 later decisions
April 2019
most recently cited
Relationships
Applies 11 U.S.C. § 362
Relies on BUTLER v. COMMISSIONER OF INTERNAL REVENUE · Corson v. Commissioner · King v. Commissioner · Halpern v. Commissioner · Wolff v. Deeds
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a corporate debtor's tax liability for a taxable period the bankruptcy court may determine or concerning the tax liability of a debtor who is an individual for a taxable period ending before the date of the order for relief under this title”
2 later decisions quote this exact passage“(8) the commencement or continuation of a proceeding before the United States Tax Court concerning the debtor.”
2 later decisions quote this exact passage
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.