In Re Crampton’s Empirical Analysis
2000
Citation profile
8
cited by 8 later decisions
October 2016
most recently cited
Relationships
Applies 11 U.S.C. § 522 · 26 U.S.C. § 25A · 26 U.S.C. § 32
Relies on Taylor v. Freeland & Kronz · Sorenson v. Secretary of the Treasury · Matter of Davis · In Re Goertz · In Re Brown
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Debtors had tax liability of $1,609. The Hope credit of $1,500 reduced the tax to $109. Debtors’ federal tax withheld during 1999 amounted to $1,402 and Debtors claimed an earned income credit of $348, resulting in total tax payments of $1,750. When the tax of $109 is subtracted from the payments of $1,750, Debtors overpaid by $1,641.”
1 later decision quote this exact passagee.g. In Re Koch“was designed to benefit a broad range of individuals and families incurring educational expenses, including many earning substantial incomes. While undoubtedly the Hope credit will aid lower income individuals and families, its purpose was not limited to assisting the working poor, as was the earned income credit.”
1 later decision quote this exact passagee.g. In Re Wooldridge
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.