In re Sheehan’s Empirical Analysis

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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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The evidence only shows that the bankrupt admits that he received in excess of $300,000 in gifts from various concerns in his capacity as a buyer for Western Auto and that it is his claim that all of the monies so received ‘went into Puritan [Manufacturing Company],’ of which he became sole stockholder and which was also currently in bankruptcy as an ‘asset’ case. Nothing appears in this record to indicate whether the payments into Puritan were capital expenditures . , nor, in the latter case, that bankrupt has any creditor claim pending in that case, nor the size of the current assets of Puritan in the hands of the trustee, nor the amounts of any later withdrawals of funds from Puritan. . . . It is apparent from the referee’s finding that there are $250,000 to $500,000 of assets unexplainably unaccounted for, that the evidence thus far in the record is not sufficient to sustain either the finding that the records kept by bankrupt were sufficient or the finding that the disappearance of these assets is satisfactorily explained, especially in view of the bankrupt’s original contention that the monies all ‘went into Puritan.’ ” 308 F.Supp. at 921 .”

   1 later decision quote this exact passage
   e.g. In re Sheehan