In Re Nussbaum’s Empirical Analysis
1966
Citation profile
7
cited by 7 later decisions
May 1983
most recently cited
4 federal appellate ·
Relationships
Applies 11 U.S.C. § 104
Relies on City of Chattanooga v. Hill · City of Waco v. Bryan · 37 F. Supp. 202 - In Re Raflowitz · Fakes v. Girand
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the value of the interest of the bankrupt estate therein as determined by the court”
4 later decisions quote this exact passage · from the majority“Property which does not enter the bankrupt estate does not become a part of the estate and is of no value to the estate or to the creditors of the estate. The burden of paying taxes levied upon such property should fall upon the bankrupt or upon the purchasers who took the property subject to the taxes then due and owing; it should not fall upon creditors of the estate who have no interest in the property and who will not benefit from the payment of the tax claim.”
1 later decision quote this exact passage · from the dissent
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.