In Re: Jan Becky Montgomery’s Empirical Analysis
Citation profile
3 federal appellate · 10 district ·
How this case has been cited
Cited by 41 later decisions — most recently August 2020 · most notably Parks v. FIA Card Services, N.A. (2008), Booth v. Vaughan (In Re Booth) (2001)
3 federal appellate · 10 district ·
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. § 541 · 26 U.S.C. § 32 · 26 U.S.C. § 3507 · 26 U.S.C. § 6401 · 26 U.S.C. § 6402
Relies on Sorenson v. Secretary of the Treasury · Lederman Enterprises Inc Rubner Kutner Pc v. US Trustee · Barowsky v. Serelson · Neuton v. Danning · Johnston v. Hazlett
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Given that EICs are to be treated as tax refunds, and that contingent interests are to be included in the bankruptcy estate, we agree with the B.A.P. and the overwhelming weight of authority that a debtor’s EIC for a tax year, as pro-rated to the date the bankruptcy petition was filed, is property of the estate regardless of whether the petition was filed prior to the end of the tax year.”
2 later decisions quote this exact passagee.g. In Re Parker · In Re Schwarz“The earned income credit was enacted to reduce the disincentive to work caused by the imposition of Social Security taxes on earned income (welfare payments are not similarly taxed), to stimulate the economy by tunneling funds to persons likely to spend the money immediately, and to provide relief for low-income families hurt by rising food and energy prices.”
1 later decision quote this exact passagee.g. In Re Duvall“[T]he scope of [§] 541 is broad and should be generously construed[;] . . . an interest may be property of the estate even if it is novel or contingent.”
1 later decision quote this exact passagee.g. In Re Marshall
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.