In Re Copulos’s Empirical Analysis
1997
Citation profile
1 state decisions
Relationships
Applies 11 U.S.C. § 541 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 7476 (§ 1041 of the Employee Retirement Income Security Act of 1974)
Relies on Patterson v. Shumate · Henderson v. Brown · Amato v. Western Union International, Inc. · Orr v. Yuhas · In Re Hall
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“IRS itself offers many layers of opportunity to cure any operational defects before imposing the extreme sanction of disqualification”
1 later decision quote this exact passagee.g. Gladwell v. Reinhart
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.