In re General Development Corp.’s Empirical Analysis
1992
Citation profile
Relationships
Applies 11 U.S.C. § 507
Relies on Macharia v. Hodel · Beverage Distributors v. Department of Revenue of Commonwealth of Pennsylvania Commonwealth of Pennsylvania Pennsylvania Department of Revenue · H & H Beverage Distributors, Inc. v. Department of Revenue of Pennsylvania · Hartman v. United States (In Re Hartman) · Oldfield v. United States, Internal Revenue Service (In Re Oldfield)
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) a tax on or measured by income or gross receipts— (iii) ... not assessed before, but assessable, under applicable law or by agreement, after, the commencement of the case.”
1 later decision 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.