Jarvis v. Heiner’s Empirical Analysis

Citation profile

1 federal appellate ·

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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The learned District Court held that the adjudication in bankruptcy was an adjudication of insolvency and that the taxpayer’s loss was sustained when insolvency thus occurred; and, further, that as the adjudication was binding on all the world, a stockholder of the bankrupt corporation * * * could not * * * be heard to refute the adjudged fact of insolvency in an unrelated controversy between himself and the government’s tax collector. “We find ourselves unable to subscribe to this ruling. We agree, of course, that the adjudication was, for the purpose of administering the debtor’s property, conclusive upon all the world. But we are not here administering that debtor’s property. And so far as the adjudication declared the status of the debtor as a bankrupt, strangers to the decree may not attack it collaterally. * * * ‘But an adjudication in bankruptcy, like other judgments in rem, is not res judicata as to the facts or as to the subsidiary questions of law on which it is based, except as between parties to the proceeding or privies thereto.’ ” Citing Gratiot County State Bank v. Johnson, supra.”

   1 later decision quote this exact passage · from the majority
   e.g. Allender v. Southeast Tractor & Equipment Co.