In Re: Gary Wayne Colsen,’s Empirical Analysis
2006
Citation profile
3 district ·
How this case has been cited
Cited by 37 later decisions — most recently November 2022 · most notably Coop v. Frederickson (In Re Frederickson) (2007), In Re: Deborah Alice Neal (2006)
3 district ·
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 Kawaauhau v. Geiger · Badaracco v. Commissioner · Wal-Mart Stores, Inc. v. Samara Bros. · Zellerbach Paper Co. v. Helvering · Germantown Trust Co. v. Commissioner
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For purposes of this subsection, the term “return” means a return that satisfies the requirements of applicable non-bankruptcy law (including applicable filing requirements). Such term includes a return prepared pursuant to section 6020(a) of the Internal Revenue Code of 1986, or similar State or local law, or a written stipulation to a judgment or a final order entered by a non-bankruptcy tribunal, but does not include a return made pursuant to section 6020(b) of the Internal Revenue Code of 1986, or a similar State or local law.”
5 later decisions quote this exact passage · from the majority“[T]he fourth Beard criterion contains no mention of timeliness or the filer’s intent. We have been offered no persuasive reason to create a more subjective definition of “return” that is dependent on the facts and circumstances of a taxpayer’s filing. We think that to do so would increase the difficulty of administration and introduce an inconsistency into the terminology of the tax laws. We therefore hold that the honesty and genuineness of the filer’s attempt to satisfy the tax laws should be determined from the face of the form itself, not from the filer’s delinquency or the reason for it. The filer’s subjective intent is irrelevant.”
2 later decisions quote this exact passage · from the dissent“A document is a ‘return’ for purposes of § 523(a)(1)(B)® if it complies with ‘applicable filing requirements’ concerning the form and contents of a return, the place and manner of filing, and the types or classifications of taxpayers that are required to file returns, and if it otherwise complies with requirements of non-bankruptcy law. In making the determination of whether a document ‘evinces an honest and genuine endeavor’ to satisfy the law, an objective test, based on the face of the document, not the timeliness of its filing, must be used. Using these tests, the undisputed facts in this case demonstrate that Debtor’s 2000 and 2001 Forms 1040 were ‘returns,’ and the debt owed to the United States as shown on these returns is not within the discharge exception of § 523(a)(1)(B)®.”
1 later decision 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.