In Re Risher’s Empirical Analysis

Citation profile

2 district ·

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

1. “Debtors herein contend that one of the categories of expenses that they are allowed to deduct under 11 U.S.C. § 702 (b)(2)(A)(ii), is federal, state and local taxes, referencing question 30 on Form B22C. Actually, this section references a deduction for the federal, state and local taxes actually paid. Trustee is correct that taxes actually paid are not equivalent to what is withheld from a debtor’s paycheck for taxes. Tax refunds represent amounts overwithheld and thus, constitute additional income. Debtors’ argument that the taxes are already captured in the disposable income calculations is misplaced.”

   1 later decision quote this exact passage
   e.g. In Re Mullen

2. “The numbers resulting from the calculations on Form B22C represent a starting point for the Court’s inquiry. It represents a floor, not a ceiling. Such a construction gives the Court the ability to evaluate the debtor’s past and current financial status to determine a debtor’s disposable income when a debtor’s circumstances change from the six months preceding the filing of the petition.”

   1 later decision quote this exact passage
   e.g. In Re Grant