In the Matter of Mitchell W. Voelker, Debtor-Appellant’s Empirical Analysis
1994
Citation profile
4 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 36 later decisions — most recently June 2017 · most notably Connor v. Commissioner (2000), In Re Draiman (2011)
4 federal appellate · 1 district · 1 state decisions
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.
Relationships
Relies on United States v. National Bank of Commerce · Golden Pacific Bancorp v. United States · Glass City Bank of Jeanette Pa v. United States · Bressman v. Farrier · In the Matter of Kenneth W Smith Appeal of State of Indiana
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““a lien ... is merely a security interest and does not involve the immediate seizure of property. A lien enables that taxpayer to maintain possession of protected property while allowing the government to preserve its claim should the status of [the] property later change.” Thus, if a debtor later sells the exempt property, the IRS could move to collect the proceeds from the sale.”
3 later decisions quote this exact passage · from the majority“If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.”
3 later decisions quote this exact passage · from the majority“(1) An allowed claim of^a creditor secured by a lien on property in which the estate has an interest ... is a secured claim to the extent of the value of such creditor’s interest in the estate’s interest in such property ... Such value shall be determined in light of the purpose of the valuation and of the proposed disposition or use of such property, and in conjunction with any hearing on such disposition or use or on a plan affecting such creditor’s interest.- (2) If the debtor is an individual in a case under chapter 7 or 13, such value with respect to personal property securing an allowed claim shall be determined based on the replacement value of such property as of the date of the filing of the petition without deduction for costs' of sale or marketing. With respect to property acquired for personal, family, or household purposes, replacement value shall mean the price a retail merchant would charge for property of that kind considering the age and condition of the property at the time value is determined.”
2 later decisions quote this exact passage · from the concurrencee.g. In Re Hoskins · In re Austin
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.