United States v. Reorganized CF&I Fabricators of Utah, Inc.’s Empirical Analysis
1996
Citation profile
140 federal appellate · 51 district · 3 state decisions
How this case has been cited
Cited by 584 later decisions (8 by the Supreme Court) — most recently August 2023 · most notably Raleigh v. Illinois Department of Revenue (2000), National Federation of Independent Business v. Sebelius (2012)
140 federal appellate · 51 district · 3 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.
Appellate journey
reviewedUnited States v. Reorganized CF&I Fabricators of Utah, Inc. (from Tenth Circuit Court of Appeals)
Relationships
Applies 11 U.S.C. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 1122 · 11 U.S.C. § 1129 · 11 U.S.C. § 507 · 11 U.S.C. § 510 · 11 U.S.C. § 523 · 11 U.S.C. § 726 · 26 U.S.C. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974)
Relies on United States v. Detroit Timber & Lumber Co. · Midlantic National Bank v. New Jersey Department of Environmental Protection · Neshewat v. Hagstrom · New Jersey v. Anderson · United States v. Noland
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 584 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an exaction imposed by statute as punishment for an unlawful act.”
18 later decisions quote this exact passage · from the majority“(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt— (1) for a tax or a customs duty— (A) of the kind and for the periods specified in section 507(a)(3) or 507(a)(8) of this title, whether or not a claim for such tax was filed or allowed; (B) with respect to which a return, or equivalent report or notice, if required— (i) was not filed or given; or (ii) was filed or given after the date on which such return, report, or notice was last due, under applicable law or under any extension, and after two years before the date of the filing of the petition; or (C).with respect to which the debt- or made a fraudulent return or willfully attempted in any manner to evade or defeat such tax[.]”
10 later decisions quote this exact passage · from the majority“in every one of those cases the Court looked behind the label placed on the exaction and rested its answer directly on the operation of the provision using the term in question.”
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.