In Re Richards’s Empirical Analysis
1992
Citation profile
3
cited by 3 later decisions
March 1994
most recently cited
Relationships
Applies 11 U.S.C. § 108 · 11 U.S.C. § 507 · 26 U.S.C. § 6503
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Richards maintains that his income tax claim does not qualify as a § 507(a)(7)(A) priority claim, and should only be allowed as a general unsecured claim.”
1 later decision quote this exact passage · from the majoritye.g. In Re Rago
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.