381 F. Supp. 813 - In Re Murphy’s Empirical Analysis
1974
Citation profile
10 federal appellate ·
Relationships
Applies 26 U.S.C. § 6671 · 26 U.S.C. § 6672
Relies on Enochs v. Williams Packing & Navigation Co. · Botta v. Scanlon · United States v. Graham · Sherwood v. United States · 285 F. Supp. 915 - Westenberg v. United States
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * This committee understands that this amendment makes no change in present law under which a bankruptcy court cannot adjudicate the merits of any claim, including a Federal tax claim, which has not been asserted in the bankruptcy proceeding by the filing of a proof of claim.”
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.