In Re Bourque’s Empirical Analysis
1993
Citation profile
4 district ·
Relationships
Applies 11 U.S.C. § 109 · 11 U.S.C. § 502 · 26 U.S.C. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6672
Relies on Atlantic Richfield Co. v. Newman Oil Co. · Interstate Circuit, Inc. v. City of Dallas · Universal Builders, Inc. v. Clark · Lambert v. Director, Office of Workers' Compensation Programs · Alabama Great Southern Railroad v. Louisiana
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any person required to collect, truthfully account for, and pay over any tax imposed by [the Internal Revenue Code] who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.”
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.