In Re Monaco’s Empirical Analysis
1985
Citation profile
1 federal appellate ·
Relationships
Applies 11 U.S.C. § 507 · 11 U.S.C. § 523 · 26 U.S.C. § 3505
Relies on Merrion v. Jicarilla Apache Tribe · United States v. Sotelo · Rosenow v. Illinois, Department of Revenue · Tapp v. Fairbanks North Star Borough (In Re Tapp) · Alabama Department of Revenue v. Fox
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.
“covers the so-called 'trust fund' taxes, that is, income taxes which an employer is required to withhold from the pay of his employees, and the employees' share of social security taxes.”
1 later decision quote this exact passage“taxes to be withheld from wages, salaries, commissions, dividends, interest, or other payments that were paid by the debtor ...”
1 later decision quote this exact passage“tax required to be collected or withheld from others and for which the debtor is liable in any capacity ...”
1 later decision quote this exact passage
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.