Haas’s Empirical Analysis
Citation profile
1 district · 2 state decisions
How this case has been cited
Cited by 109 later decisions — most recently September 2023 · most notably In Re: Leroy Charles Griffith (2000), In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-Appellants (1996)
1 district · 2 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 Grogan v. Garner · United States v. Ron Pair Enterprises, Inc. · Spies v. United States · Griffin v. Oceanic Contractors, Inc. · National Labor Relations Board v. Bildisco & Bildisco
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 109 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax.”
8 later decisions quote this exact passage · from the majority“[u]nder the IRS's interpretation . .. the only honest debtor would be a debtor who is wholly unaware of her debt to the IRS . . . A literal application of the government's `plain language' interpretation of section 523(a)(1)(C) would thus render the general rule of dischargeability of tax liabilities an empty letter and defeat the central purpose of the Bankruptcy Code.”
6 later decisions quote this exact passage · from the majority“Congress did not intend that a failure to pay taxes, without more, should result in the nondischargeability of a debtor's tax liabilities in bankruptcy,”
6 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.