In Re Felland’s Empirical Analysis
1993
Citation profile
Relationships
Applies 11 U.S.C. § 503 · 11 U.S.C. § 507
Relies on United States v. Friendship College, Inc. · Perpetual American Bank, FSB v. District of Columbia (In Re Carlisle Court, Inc.) · Matter of Lumara Foods of America, Inc. · In Re Alton · Major Dynamics Inc Officials Committee v. Tuchinsky
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.
“This category also covers the liability of a responsible corporate officer under the Internal Revenue Code ... This priority will operate where a person found to be a responsible officer has himself filed a petition under title 11, and the priority covers the debtor’s liability as an officer under the Internal Revenue Code, regardless of the age of the tax year to which the tax relates.”
1 later decision quote this exact passagee.g. In Re Rainey
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.