Wekell v. United States’s Empirical Analysis
14 F.3d 32 · 1994
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently June 2022
1 federal appellate ·
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 11 U.S.C. § 362 · 26 U.S.C. § 6503 · 28 U.S.C. § 2410
Relies on Idaho v. Arnold · Hunters Run Limited Partnership Miner Corporation v. Hunters Run Limited Partnership · In Re Raymond
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The simple rule is also the fairest: So long as a person is listed as a debtor in a bankruptcy petition, everyone is entitled to count on the automatic stay. To the extent the stay tolls the statute of limitations on collection of certain debts, it will do so until the petition is dismissed ... or the court grants relief from the stay. ... The IRS did not obtain a relief from stay; nor was it required to____ [T]he statute of limitations on collection of IRS debts ... was therefore extended____””
1 later decision quote this exact passage · from the majoritye.g. In Re Cowen
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.