Public-domain · open source
OpenJurist
← 139 BR 695 - In Re Walter

In Re Walter’s Empirical Analysis

1992

Citation profile

4
cited by 4 later decisions
February 1995
most recently cited

1 federal appellate ·

Relationships

Applies 11 U.S.C. § 544 · 11 U.S.C. § 545 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323

Relies on Tape City Usa Inc Borg-Warner Acceptance Corporation v. Tape City Usa Inc

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.

  1. “actual notice or knowledge of the existence of such lien”
    1 later decision quote this exact passage
    e.g. In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, Trustee

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.