Midland Central Appraisal District v. Midland Industrial Service Corp.’s Empirical Analysis
35 F.3d 164 · 1994
Citation profile
13 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 35 later decisions — most recently March 2016 · most notably Internal Revenue Service v. Constance Luongo (2001), City of White Plains v. A & S Galleria Real Estate, Inc. (In re Federated Department Stores, Inc.) (2001)
13 federal appellate · 1 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 11 U.S.C. § 503 · 11 U.S.C. § 507
Relies on 785 F.2d 1249 · In the Matter of Commonwealth Oil Refining Co., Inc., Debtor. Commonwealth Oil Refining Company, Inc. v. United States Environmental Protection Agency, in the Matter of Commonwealth Oil Refining Co., Inc., Debtor. Official Committee of Unsecured Creditors v. United States Environmental Protection Agency · Pierson & Gaylen v. Creel & Atwood · Matter of Anderson
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] tax claim is incurred on the date it accrues rather than the date it is assessed or becomes payable.”
2 later decisions quote this exact passage · from the majority“assessed before the commencement of the case and last payable without penalty after one year before the date of the filing of the petition.”
1 later decision quote this exact passage · from the majority“); In re Northeastern Ohio Gen. Hosp. Assn., 126 B.R. 513, 515 (Bankr. N.D. Ohio 1991) (”
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.