In Re Nolan’s Empirical Analysis
1997
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 11 U.S.C. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 105 · 11 U.S.C. § 108 · 11 U.S.C. § 1305 · 11 U.S.C. § 349 · 11 U.S.C. § 362 · 11 U.S.C. § 507 · 11 U.S.C. § 523
Relies on United States v. Ron Pair Enterprises, Inc. · Johnson v. Home State Bank · Community for Creative Non-Violence v. Reid · Pennsylvania Department of Public Welfare v. Davenport · Patterson v. Shumate
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“allowed unsecured claims of governmental units, only to the extent that such claims are for ... a tax on or measured by income or gross receipts ... (i) for a taxable year ending on or before the date of the filing of the petition for which a return, if required, is last due, including extensions, after three years before the date of the filing of the petition ....”
1 later decision quote this exact passage“[t]he three year look back in § 507(a)(8)(A)(i) is a substantive element of the government's cause of action under § 523(a)(1)(A), not a statute of limitations,”
1 later decision quote this exact passage“[t]he courts that have allowed 'equitable tolling' without proof of debtor misconduct have mistaken the three year look back for a statute of limitations.”
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.