United States v. Key’s Empirical Analysis
1970
Citation profile
22 federal appellate · 9 district · 31 state decisions
How this case has been cited
Cited by 123 later decisions (10 by the Supreme Court) — most recently October 2017 · most notably Caplin v. Marine Midland Grace Trust Co. of New York (1972), United States v. Rutherford (1979)
22 federal appellate · 9 district · 31 state decisions — followed in 10 states
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
reviewedIn the Matter of Hancock Trucking, Incorporated, Debtor. United States of America v. Sheldon A. Key, Trustee (from Seventh Circuit Court of Appeals)
Relationships
Applies 11 U.S.C. § 501
Relies on Case v. Los Angeles Lumber Products Co. · Consolidated Rock Products Co. v. Du Bois · United States v. Gilbert Associates, Inc. · City of New York v. Saper · Bramwell v. United States Fidelity & Guaranty 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 123 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) “[b]y 1926 it was established that § 3466 applied to give the United States an absolute priority for payment of debts due it from insolvent corporations in equity receivership.” (p. 329, 90 S.Ct. p. 1054) (2) “the established practice of applying § 3466 to equity receiverships, the acknowledged predecessor of the Chapter X proceeding, combined with the failure to indicate in any way an intent to alter that practice in the new statutes, supports the conclusion that Congress affirmatively meant § 3466 to apply to statutory reorganization.” (p. 332, 90 S.Ct. p. 1055)”
2 later decisions quote this exact passage · from the majority“The (reorganization) plan, an atypical one for a corporate reorganization, does not contemplate the continued existence of the debtor as a going concern, but amounts in substance to a liquidation.”
2 later decisions quote this exact passage · from the majority“Nothing in Sec. 77 casts any doubt on the continued priority of the United States under Sec. 3466.”
2 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.