United States v. Heisson’s Empirical Analysis
1997
Citation profile
2 federal appellate ·
Relationships
Relies on Midlantic National Bank v. New Jersey Department of Environmental Protection · Bruning v. United States · Burns v. United States ex rel. Internal Revenue Service · Hanna v. United States · Winthrop Old Farm Nurseries, Inc. v. New Bedford Institution for Savings
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“That the underlying taxes were later paid in full here does not affect the fact that appellant had the use of the Government's money during the period of the reorganization proceeding, and that since the underlying debt is not discharged by operation of Section 17 of the Bankruptcy Act, 11 U.S.C. § 35 (1964), neither is the interest which accrues by reason of the use of such money during the pendency of the proceedings.”
1 later decision quote this exact passage · from the majority“is not sufficiently substantial to warrant a different result. Either the filing of the petition stops the running of interest on federal tax claims against a bankrupt or it does not.”
1 later decision quote this exact passage · from the majority“[t]he nature and purpose of interest does not change simply because the underlying debt is satisfied or fully provided for under the plan.”
1 later decision quote this exact passage · from the majority
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.