Roberts v. Commissioner’s Empirical Analysis
1999
Citation profile
14 federal appellate · 3 district · 4 state decisions
How this case has been cited
Cited by 44 later decisions — most recently August 2021 · most notably Davenport Recycling Associates v. Commissioner (2000), United States v. Anderson (2002)
14 federal appellate · 3 district · 4 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 11 U.S.C. § 108 · 11 U.S.C. § 362 · 26 U.S.C. § 7481 · 26 U.S.C. § 7482
Relies on Freytag v. Commissioner · Flora v. United States · Commissioner v. McCoy · Johnson v. First National Bank · Rexnord Holdings, Inc. v. Bidermann
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“continuation of a proceeding before the United States Tax Court concerning the debtor”
3 later decisions quote this exact passage · from the majoritye.g. Adkins v. Comm'r · Shutts v. Comm'r“A taxpayer is barred from filing a petition in Tax Court unless the IRS has already instituted extensive administrative proceedings “against” him (p.g., audit, meeting, 30-day letter, appeals board, 90-day Notice of Deficiency, etc.). Accordingly, an appeal from a Tax Court judgment is indeed a “continuation” of an action or proceeding “against the debtor” within the meaning of Section 362(a)(1). The mere fact that a debtor “initiates” an action in Tax Court is not dispositive; we must examine the proceedings as a whole to determine whether they are in fact initiated “against the debtor.” Otherwise, declaratory judgments and state-court proceedings initiated by the debtor to resolve disputes over tax liability would never be subject to the automatic stay.”
1 later decision quote this exact passage · from the majoritye.g. In Re McDaniel“Except as provided in subsection (a) ... if applicable nonbankruptcy law ... fixes a period within which the debtor ... may file any pleading, demand, notice, or proof of claim or loss, cure a default, or perform any other similar act, and such period has not expired before the date of the filing of the petition, the [debtor-in-possession] may only file, cure, or perform, as the case may be, before the later of— (1) the end of such period ... (2) 60 days after the order for relief.”
1 later decision quote this exact passage · from the majority
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.