In re Lieberman’s Empirical Analysis

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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 Chandler Act amended the National Bankruptcy Act Sec. 32 sub. b(2) of Title 11 U.S.C.A., so that Section 14, sub. c(2), 11 U.S.C.A. § 32 , sub. c(2) reads: ‘ * * * failed to keep or preserve books of account or records.’ (Italics for emphasis.) “When Congress added the v. ords ‘or preserve’, it was evidently intended that in addition to showing that adequate accounts had been kept, a bankrupt, as a condition to his discharge, will be required to produce his original books and records for his creditors’ inspection. Clearly an alleged loss or destruction is not a discharge of this duty unless it is shown to have resulted from a cause which would justify the conclusion that a bankrupt’s failure to produce the books and records was not the result of his own neglect. * * * ” (Emphasis supplied)”

   1 later decision quote this exact passage · from the majority
   e.g. 66 F. Supp. 157 - In re Williams