United States v. Bass’s Empirical Analysis
271 F.2d 129 · 1959
Citation profile
27 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 62 later decisions (1 by the Supreme Court) — most recently August 2000 · most notably United States v. Ron Pair Enterprises, Inc. (1989), 1377 69412 Boston and Maine Corporation City of Cambridge (1983)
27 federal appellate · 3 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. § 107 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6601
Relies on United States v. City of New Britain · Vanston Bondholders Protective Committee v. Green · Glass City Bank of Jeanette Pa v. United States · Lawrence E. Sexton v. Leopold Louis Dreyfus · City of New York v. Saper
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * [W]hen the creditor extended credit, he relied upon the particular security given as collateral to secure both the principal of the debt and interest until payment and, if the collateral is sufficient to pay him, the contract between the parties ought not be abrogated by bankruptcy. This rationale has no application to tax liens.”
2 later decisions quote this exact passage · from the majority““As a general rule, after property of an insolvent passes into the hands of a receiver or of an assignee in insolvency, interest is not allowed on the claims against the funds. The delay in distribution is the act of the law; it is a necessary incident to the settlement of its estate.””
1 later decision quote this exact passage · from the majority“Collection of the public revenue is a favored object, but we think today it is no more favored than that of protecting remaining creditors from the law's delay to the extent of denying post-bankruptcy interest on tax claims, liened or not.”
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.