In Re Flaherty’s Empirical Analysis
1994
Citation profile
4
cited by 4 later decisions
December 1997
most recently cited
1 federal appellate ·
Relationships
Applies 11 U.S.C. § 505
Relies on Griffin v. Oceanic Contractors, Inc. · Dewsnup v. Timm · Demarest v. Manspeaker · United States v. Brown · In Re Rode
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]lthough the actual wording of subsection (b) of the statute is 'the trustee, the debtor, or any successor to the debtor are discharged from any liability for such tax,' ... this language effectively discharges the estate of the tax, as well”
1 later decision quote this exact passage“the governmental unit charged with responsibility for collection of such tax may assess such tax against the estate, the debtor, or a successor to the debtor....”
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.