In Re Koval’s Empirical Analysis
1996
Citation profile
1 district ·
Relationships
Applies 11 U.S.C. § 105 · 11 U.S.C. § 1307 · 26 U.S.C. § 6001 · 26 U.S.C. § 6672 · 28 U.S.C. § 1334 · 28 U.S.C. § 151 (Bankruptcy Amendments) · 28 U.S.C. § 157
Relies on Stathatos v. United States Trustee (In Re Stathatos) · Berryhill v. United States (In Re Berryhill)
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.
““Debtors should not be able to afford themselves of the special and equitable benefits afforded by the Bankruptcy Code while ignoring the duties and responsibilities imposed by the Tax Code. It is not good faith for Debtors to file Chapter 13 bankruptcy and then continue to earn income but not pay the post-petition taxes on that income.””
1 later decision quote this exact passagee.g. In Re Wigley
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.