In Re: Custom Distribution Services Inc’s Empirical Analysis
224 F.3d 235 · 2000
Citation profile
5 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 35 later decisions — most recently April 2024 · most notably Internal Revenue Service v. Constance Luongo (2001), Liebersohn v. Internal Revenue Service (In re C.F. Foods, L.P.) (2001)
5 federal appellate · 1 district · 1 state decisions
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. § 505
Relies on Consumer Product Safety Commission v. GTE Sylvania, Inc. · United States v. Dalm · F.M.C. Stores Co. v. Borough of Morris Plains · Aetna Life Insurance Co. v. City of Newark · In re Trans World Airlines Incorporated Interface Group-Nevada Incorporated
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a)(1) Except as provided in paragraph (2) of this subsection, the court may determine the amount or legality of any tax, any fíne or penalty relating to a tax, or any addition to tax, whether or not previously assessed, whether or not paid, and whether or not contested before and adjudicated by a judicial or administrative tribunal of competent jurisdiction.”
5 later decisions quote this exact passage · from the majority“In light of the legislative history of § 505(a), the overwhelming case authori ty interpreting it as precluding the bankruptcy court from adjudicating claims for refund of taxes that were not seasonably contested in accordance with procedures set out by the taxing authority, and the policy considerations underpinning § 505, we are persuaded that the Bankruptcy Court here did not have jurisdiction to order the City to refund excess payments for those years in which Custom paid the taxes but did not contest them in accordance with [the New Jersey statute]. Accordingly, the overpayments made by Custom for the 1992, 1993, and 1994 tax years cannot be refunded.”
2 later decisions quote this exact passage · from the majority“In light of the legislative history of § 505(a), the overwhelming case authority interpreting it as precluding the bankruptcy court from adjudicating claims for refund of taxes that were not seasonably contested in accordance with procedures set out by the taxing authority, and the policy considerations underpinning § 505, we are persuaded that the Bankruptcy Court here did not have jurisdiction to order the City to refund excess payments for those years in which Custom paid the taxes but did not contest them in accordance with [the New Jersey statute]. Accordingly, the overpayments made by Custom for the 1992, 1993, and 1994 tax years cannot be refunded.”
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.