Robertson v. Goree’s Empirical Analysis
29 F.2d 261 · 1928
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 8 later decisions — most recently June 1967
5 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
Applies 11 U.S.C. § 104
Relies on First National Bank of Jacksboro v. Lasater · Dayton v. Stanard · Gisborn v. Charter Oak Life Ins Co of Hartford · City of Chattanooga v. Hill · City of Waco v. Bryan
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.
“Before 1926 the assets of bankrupt estates were often almost entirely depleted by the payment of overdue taxes on real property which had come into the hands of the trustee — in spite of the fact that such property was often thereafter abandoned to mortgagees or the taxing authorities — since such taxes were construed, under many state statutes, to be taxes legally due and owing by the bankrupt personally although they may have been also liens on the real estate. The injustice of such payments at the expense of general creditors for the benefit of mortgagees or purchasers at tax sales was patent, since the payment of taxes from the bankrupt estate cleared away tax claims which otherwise would have remained charges on the real estate in their hands and thus such payment inured solely to their benefit. After the 1926 Amendment, a trustee could by the process of abandonment of heavily encumbered real estate reduce the taxable interest of the bankrupt’s estate to zero. [Emphasis added.]”
1 later decision quote this exact passage · from the majoritye.g. In Re Polumbo
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.