In Re Lowthorp’s Empirical Analysis
2005
Citation profile
1 federal appellate ·
Relationships
Applies 11 U.S.C. § 105 · 11 U.S.C. § 106 · 11 U.S.C. § 362 · 11 U.S.C. § 524 · 26 U.S.C. § 6672 · 26 U.S.C. § 7430 · 26 U.S.C. § 7433 · 26 U.S.C. § 7483
Relies on Jove Engineering, Inc. v. Internal Revenue Service · Hardy v. United States ex rel. Internal Revenue Service · Crites v. State Ex Rel. Roberts (In Re Crites) · United States v. Rivera Torres (In Re Rivera Torres) · Jacoway v. Department of Treasury-Internal Revenue Service (In Re Graycarr, Inc.)
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.
“in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service willfully violates any provision of section 362 (relating to automatic stay) or 524 (relating to effect of discharge) of title 11, United States Code (or any successor provision), or any regulation promulgated under such provision, such taxpayer may petition the bankruptcy court to recover damages against the United States.”
1 later decision quote this exact passage“[c]ongress has specifically waived sovereign immunity for this type of contempt sanctions. 11 U.S.C. § 106 .”
1 later decision quote this exact passage“[D]ebtors were required to first exhaust their administrative remedies ....”
1 later decision quote this exact passage
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.