In the Matter of Indian Lake Estates, Inc., Bankrupt. United States of America v. Ernest L. Stewart, Trustee in Bankruptcy’s Empirical Analysis
428 F.2d 319 · 1970
Citation profile
23
cited by 23 later decisions
March 1982
most recently cited
14 federal appellate ·
Relationships
Relies on Collett Kitpatrick v. Texas and Pacific Railway Co · Gemsco, Inc. v. Walling · United States v. Speers · Indian Lake Estates, Inc. v. Special Investments, Inc.
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) A discharge in bankruptcy shall release a bankrupt from all of his provable debts . . . except such as (1) are taxes which became legally due and owing by the bankrupt to the United States . . . within three years preceding bankruptcy: Provided, however, That a discharge in bankruptcy shall not release a bankrupt from any taxes . . . (c) which were not reported on a return made by the bankrupt and which were not assessed prior to bankruptcy by reason of a prohibition on assessment pending the exhaustion of administrative or judicial remedies available to the bankrupt . . . .”
4 later decisions quote this exact passage · from the majority““Debts which have priority — a. The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates, and the order of payment, shall be (4) taxes which became legally due and owing by the bankrupt to the United States or to any State or any subdivision thereof which are not released by a discharge in bankruptcy : Provided, however, That no priority over general unsecured claims shall pertain to taxes not included in the foregoing priority: . . . .””
4 later decisions quote this exact passage · from the majority““This mortal court must attempt to divine the intent of Congress in a situation where that intent may well be known only to the Divine. We must say what Congress meant by two brief phrases in a technical proviso passage of an amendment to the dischargeable debt provisions of the bankruptcy laws when an exhaustive examination by counsel for both parties and this Court of the history of the legislative processes lead ing to this enactment fails to disclose that the meaning or the significance of the language critical to our decision, was ever really considered.””
3 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.