James v. D G’s Empirical Analysis

Citation profile

2 district ·

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.

1. “overpayment” for purposes of 26 U.S.C. 6402(c), that designation has no bearing on the distinctively different issue in this case, which does not involve past-due child support or the tax intercept law. Whether an EITC refund is a credit, a refund, or an overpayment does not affect the fact that it is “public assistance” for purposes of Alabama Code § 38-4-8 and is therefore exempt. Id. Similarly, in this case, there is no competing interest in the tax refund or “overpayment” from any taxing agency. Under similar facts, the 11th Circuit concluded that an earned income tax refund or”

   1 later decision quote this exact passage · from the majority
   e.g. In Re Cook

2. “The earned-income credit was enacted to reduce the disincentive to work caused by the imposition of Social Security taxes on earned income (welfare payments are not similarly taxed), to stimulate the economy by tunneling funds to persons likely to spend the money immediately, and to provide relief for low-income families hurt by rising food and energy prices.”

   1 later decision quote this exact passage · from the majority
   e.g. In Re Thompson