In Re Womack’s Empirical Analysis
1995
Citation profile
2 federal appellate ·
Relationships
Applies 11 U.S.C. § 362 · 11 U.S.C. § 553 · 26 U.S.C. § 6402 · 28 U.S.C. § 157
Relies on Carolco Television Inc. v. National Broadcasting Co. · Carolco Television Inc. v. National Broadcasting Co. · James v. United States Parole Commission, Keohane · In Re Whitaker · Wilson v. Internal Revenue Service (In Re Wilson)
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment....”
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.