In re Johnson Electrical Corp.’s Empirical Analysis
1970
Citation profile
8 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · Miller v. Standard Nut Margarine Co. · Sweet v. United States · Bruning v. United States · Lawrence E. Sexton v. Leopold Louis Dreyfus
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A discharge in bankruptcy shall release a bankrupt from all of his provable debts, whether allowable in full or in part, except such as (1) are taxes which became legally due and owing by the bankrupt to the United States or to any State or any subdivision thereof within three years preceding bankruptcy : Provided, however, That a discharge in bankruptcy shall not release a bankrupt from any taxes (d) with respect to which the bankrupt made a false or fraudulent return, or willfully attempted in any manner to evade or defeat . . . .””
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.