In Re: Nvr, Lp, Debtor’s Empirical Analysis
1999
Citation profile
13 federal appellate · 32 district · 8 state decisions
How this case has been cited
Cited by 204 later decisions (2 by the Supreme Court) — most recently November 2022 · most notably Florida Department of Revenue v. Piccadilly Cafeterias, Inc. (2008), United States v. Escalante-Reyes (2012)
13 federal appellate · 32 district · 8 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. § 1146
Relies on Monell v. Department of Social Services of City of New York · Edelman v. Jordan · Seminole Tribe of Florida v. Florida · Hans v. State of Louisiana · United States v. Nordic Village, Inc.
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 204 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We must conclude that Congress, by its plain language, intended to provide exemptions only to those transfers reviewed and confirmed by the court. Congress struck a most reasonable balance. If a debtor is able to develop a Chapter 11 reorganization and obtain confirmation, then the debtor is to be afforded relief from certain taxation to facilitate the implementation of the reorganization plan. Before a debtor reaches this point, however, the state and local tax systems may not be subjected to federal interference.”
4 later decisions quote this exact passage · from the majority“‘What is a suit? We understand it to be the .prosecution, or pursuit, of some claim, demand, or request. In law language, it is the prosecution of some demand in a court of justice. The remedy for every species of wrong is ... the being put in possession of that right whereof the party injured is deprived ... The instruments whereby this remedy is obtained, are a diversity of suits and actions ... ’ Cohens v. Virginia, 19 U.S. (6 Wheat.) 264 , 407-08, [ 5 L.Ed. 257 ] (1821) (internal quotation marks omitted) ... A thorough analysis of whether a judicial proceeding constitutes a suit must accordingly consider both the procedural posture and substantive nature of the proceeding. Moreover, if the substance of ‘the action is in essence one for the recovery of money from the state, the state is the real, substantial party in interest and is entitled to invoke its sovereign immunity from suit.’ Ford Motor Co. v. Dept. of Treasury, 323 U.S. 459, 464 , 65 S.Ct. 347 , 89 L.Ed. 389 (1945).”
3 later decisions quote this exact passage · from the majority“The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under section 1129 of this title, may not be taxed under any law imposing a stamp tax or similar tax.”
3 later decisions quote this exact passage · from the concurrence
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.