George v. J’s Empirical Analysis
Citation profile
1 district ·
Relationships
Relies on New Jersey v. Anderson · United States v. Reorganized CF&I Fabricators of Utah, Inc. · United States v. La Franca · City of New York v. Feiring · County Sanitation District No. 2 of Los Angeles County v. Lorber Industries of California, 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Trust Fund claim against the Georges was not an exaction “on a transaction” the Georges made. Their only relevant transaction was hiring the employee who got injured, but hiring does not occasion a Trust Fund claim in California, and neither does an employee injury. What occasions such a claim is the failure to make the transaction of purchasing workers’ compensation insurance (or applying for self-insured status). It is hard to squeeze the absence of a transaction, which triggers California Trust Fund liability, into the bankruptcy statute requirement of “a transaction occurring during” the three years preceding bankruptcy.”
1 later decision quote this exact passage · from the majority“if a creditor similarly situated to the government can be hypothesized under the relevant statute, then by the reasoning of Camilli , the government claim is not a tax. Under the California scheme [CLC § 3717], another employer could have a competing claim against the uninsured employer if the worker has suffered a cumulative injury.”
1 later decision quote this exact passage · from the majority“(a) The following expenses and claims have priority in the following order: (8) Eighth, allowed unsecured claims of governmental units, only to the extent that such claims are for— (E) an excise tax on— (ii) ... a transaction occurring during the three years immediately preceding the date of the filing of the petition!.]”
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.