In Re Michaud’s Empirical Analysis
1970
Citation profile
6 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6501
Relies on Local Loan Co. v. Hunt · Germantown Trust Co. v. Commissioner · Colony, Inc. v. Commissioner · Deakman-Wells Co. v. Commissioner of Internal Revenue · Uptegrove Lumber Co. v. Commissioner
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.
““ ‘The identical objection to jurisdiction was raised in In re Braund before the district court. The district court found jurisdiction under Local Loan Co. v. Hunt, . . . where it was held that the exercise of such jurisdiction is necessary to achieve the essential purpose of the Bankruptcy Act, a fresh start. “ ‘. . . it is plain that in amending Sec. 17 of the Bankruptcy Act the purpose of Congress was to enhance the individual’s opportunity to financially rehabilitate himself in bankruptcy. hy eliminating his old tax debts.’ ” 329 F.Supp. at 969 .”
2 later decisions quote this exact passage · from the majority“[t]he court in Indian Lake Estates was dealing with a corporate debtor where the dischargeability feature was meaningless and only the decision on priority had any practical effect.”
1 later decision quote this exact passage · from the majority“taxes . . . which were not reported on a return,”
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.