Bruning v. United States’s Empirical Analysis
1964
Citation profile
159 federal appellate · 53 district · 17 state decisions
How this case has been cited
Cited by 859 later decisions (7 by the Supreme Court) — most recently September 2024 · most notably Nicholas v. United States (1966), United States v. Sotelo (1978)
159 federal appellate · 53 district · 17 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.
Appellate journey
reviewedthe decision below (from Ninth Circuit Court of Appeals)
Relationships
Relies on Vanston Bondholders Protective Committee v. Green · Lawrence E. Sexton v. Leopold Louis Dreyfus · City of New York v. Saper · Federal Power Commission v. Southern California Edison Co.
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 859 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In most situations, interest is considered to be the cost of the use of the amounts owing a creditor and an incentive to prompt repayment and, thus, an integral part of a continuing debt. Interest on a tax debt would seem to fit that description.”
58 later decisions quote this exact passage · from the majority“[a]s this delay was the act of law, no one should thereby gain an advantage or suffer a loss.”
7 later decisions quote this exact passage · from the majority“A discharge in bankruptcy shall relieve a bankrupt from all his provable debts, whether allowable in full or part, except such as (1) are due a tax levied by the United States. ...”
3 later decisions 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.