Richter v. Goetz’s Empirical Analysis
253 F. 938 · 1918
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions (3 by the Supreme Court) — most recently July 1982
3 federal appellate · 1 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
Relies on Dayton v. Stanard · In re Clark Realty Co.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Debts Which Rave Priority.—a. The court shall order the trustee to pay all taxes legally due and owing by the bankrupt, to the United States, state, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case, any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court.””
1 later decision quote this exact passagee.g. Rice v. Clemmons““This statute and the construction placed upon it by the court is but another expression of the policy of the United States to exact priority in favor of the United States, the state, county, or municipality, in all cases of taxes where insolvency has intervened.””
1 later decision quote this exact passagee.g. Rice v. Clemmons
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.