In Re Dwight E. Avis, Jr., Debtor. United States of America v. H. Jason Gold, Trustee, Trustee-Appellee. In Re Dwight E. Avis, Jr., Debtor. United States of America v. H. Jason Gold, Trustee, Trustee-Appellant’s Empirical Analysis
1999
Citation profile
1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently May 2019
1 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. § 541
Relies on Midlantic National Bank v. New Jersey Department of Environmental Protection · Glass City Bank of Jeanette Pa v. United States · United States Internal Revenue Service v. J McDermott · Holtkamp v. Littlefield · In Re Michael E. Woodson, Debtor. Michael E. Woodson, Debtor-Appellant v. Fireman's Fund Insurance Company, Fireman's Fund Insurance Company v. Michael E. Woodson, Debtor-Appellee
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“lien in all of [the debtor’s] property in existence at the time the bankruptcy petition was filed and an inchoate lien in property that [the debtor] might thereafter acquire, such as his inheritance .... But the IRS’s inchoate lien in the inheritance could not be perfected until [the debtor] actually received the inheritance. Thus only when [the decedent] died ..., conveying an inheritance to [the debtor], could the IRS lien become perfected; the lien could not attach to the inheritance until it came to [the debtor]. But at the same time it came to [the debtor], it also became property of the bankruptcy estate ... and thus became subject to the provisions of the § 362 automatic stay. Accordingly, we must determine whether § 362 stays the perfection of the IRS’s lien at the time the estate received the inheritance even though the lien would otherwise have become “perfected” as a matter of law.”
1 later decision quote this exact passage · from the majoritye.g. In Re Kersner“(a) The commencement of a case under § 301, 302 or 303 of this Title creates an estate. Such estate is comprised of all of the following property, wherever located and by whomever held: ... (5) any interest in property that would have been property of the estate if such interest had been an interest of the debtor on the date of the filing of the petition, and that the debtor acquires or becomes entitled to acquire within 180 days after such date— (A) by bequest, devise or inheritance.”
1 later decision quote this exact passage · from the dissent“If the perfection of statutory liens resulting by operation of law were generally excluded from the automatic stay of § 362(a), Congress would not have found it necessary to add § 362(b)(18) exempting the perfection of liens created by state or local law. Because that section applies only to state and local tax liens, it must be inferred that Congress did not intend to exempt the perfection of federal tax liens.”
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.