In Re Perry’s Empirical Analysis
2008
Citation profile
1 district ·
Relationships
Applies 11 U.S.C. § 1307 · 11 U.S.C. § 1308 (§ 716 of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 28 U.S.C. § 1334
Relies on United States v. Ron Pair Enterprises, Inc. · Consumer Product Safety Commission v. GTE Sylvania, Inc. · Tennessee Valley Authority v. Hill · Norwest Bank Worthington v. Ahlers · Garcia 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(b)(1) Subject to paragraph (2), if the tax returns required by subsection (a) have not been filed by the date on which the meeting of creditors is first scheduled to be held under section 341(a), the trustee may hold open that meeting for a reasonable period of time to allow the debtor an additional period of time to file any unfiled returns, but such additional period of time shall not extend beyond— (A) for any return that is past due as of the date of the filing of the petition, the date that is 120 days after the date of that meeting; ...”
1 later decision quote this exact passagee.g. In Re Kuhar“(a) Not later than the day before the date on which the meeting of the creditors is first scheduled to be held under section 341(a), if the debtor was required to file a tax return under applicable nonbankruptcy law, the debtor shall file with appropriate tax authorities all tax returns for all taxable periods ending during the 4-year period ending on the date of the filing of the petition.”
1 later decision quote this exact passagee.g. In Re Kuhar“Upon the failure of the debtor to file a tax return under section 1308, on request of a party in interest or the United States trustee and after notice and a hearing, the court shall dismiss a case or convert a case under this chapter to a case under chapter 7 of this title, whichever is in the best interest of the creditors and the estate.”
1 later decision quote this exact passagee.g. In Re Kuhar
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.