In Re Keyes’s Empirical Analysis
2000
Citation profile
8
cited by 8 later decisions
October 2018
most recently cited
1 federal appellate · 1 district ·
Relationships
Applies 11 U.S.C. § 109 · 11 U.S.C. § 541
Relies on Patterson v. Shumate · In Re Hanes · In Re Lyons · Jones v. Internal Revenue Service (In Re Jones) · In Re Wilson
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.
“[w]hile it is clear that an asset of the debtor is subject to the IRS lien as provided for by statute, there is simply no statutory authority for granting it a 'split personality' to include it in the bankruptcy estate simply for purposes of securing the IRS's lien.”
2 later decisions quote this exact passage
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.