In Re Smith’s Empirical Analysis
2008
Citation profile
4
cited by 4 later decisions
August 2011
most recently cited
Relationships
Applies 11 U.S.C. § 541 · 26 U.S.C. § 6428 (§ 2201 of the Coronavirus Aid, Relief, and Economic Security Act)
Relies on Sticka v. Lambert (In Re Lambert) · In Re Alguire · In Re Lambert
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Thus, the 2008 Act creates the fiction that the Debtors overpaid their 2007 taxes in the amount of the [stimulus payment], based on information contained within their 2007 tax return. Consequently, the [stimulus payment] constitutes a tax refund for the Debtors’ 2007 taxes.”
1 later decision quote this exact passagee.g. In Re Schwinn
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.