In Re Quick’s Empirical Analysis
1993
Citation profile
1 federal appellate ·
Relationships
Applies 11 U.S.C. § 301 · 11 U.S.C. § 523 · 26 U.S.C. § 6651 · 26 U.S.C. § 6658
Relies on Woodward v. United States, Internal Revenue Service (In Re Woodward) · In Re Quick · In Re Fox · United States v. Benson · In Re Stine
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“calculated both post-petition interest and failure to pay penalty on the declining principal balance of the unpaid income tax and that the amount sought from the debtors included failure to pay penalties that accrued while the debtors' chapter 13 case was pending.”
1 later decision quote this exact passage“the debtors [were] not liable for accrued post-petition penalties on their pre-petition tax debt which were incurred while their chapter 13 case was pending.”
1 later decision quote this exact passage“[t]he appropriateness of how the [IRS] determined the amount of interest and penalty stated to be owing ... was left unresolved....”
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.