In Re Krummel’s Empirical Analysis
2010
Citation profile
Relationships
Applies 11 U.S.C. § 522 · 11 U.S.C. § 544 · 11 U.S.C. § 545 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6322 · 26 U.S.C. § 6323
Relies on In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, Trustee · Grand Praire State Bank v. United States · In Re Nerland Oil, Inc. Superpumper, Inc. · Berg v. United States · In Re Eschenbach
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.
“personal property subject to a lien is deemed to be situated at the residence of the taxpayer at the time the notice of lien is filed. 26 U.S.C. § 6323 (f)(2)(B). This language eliminates the need for the IRS to file tax liens in every location to which a taxpayer may move by creating a fiction and deeming the property situated at the location where the property was located when the lien was filed. In re Eschenbach, 267 B.R. 921, 924 (Bankr.N.D.Tex.2001).”
1 later decision quote this exact passagee.g. In re Chitmon
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.