Gwilliam v. United States’s Empirical Analysis
519 F.2d 407 · 1975
Citation profile
20 federal appellate · 1 district ·
How this case has been cited
Cited by 66 later decisions (2 by the Supreme Court) — most recently August 2001 · most notably United States v. Nordic Village, Inc. (1992), Hoffman v. Connecticut Department of Income Maintenance (1989)
20 federal appellate · 1 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
Applies 11 U.S.C. § 103 · 28 U.S.C. § 1291
Relies on Local Loan Co. v. Hunt · Schmerler Ford, Inc. v. National Labor Relations Board · In re Century Vault Co. · United States v. McGugin
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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is manifest to us that the purpose of Congress in enacting § 35(c) was to provide both the bankrupt and IRS with the option to utilize the bankruptcy court forum in which the effect of the discharge of a federal tax indebtedness could be definitely determined and adjudicated in a uniform fashion and to grant the bankruptcy court with jurisdiction for that purpose. To conclude that the above option in favor of the Bankrupt could be utilized only if the IRS has filed a claim for the unpaid tax would distort and render meaningless the clearly expressed congressional language. (Citations omitted).”
2 later decisions quote this exact passage““Hear and determine, . . . any question arising as to the amount or legality of any unpaid tax, whether or not previously assessed, which has not prior to bankruptcy been contested before and adjudicated by a judicial or administrative tribunal of competent jurisdiction ti”
2 later decisions quote this exact passage“the Bankruptcy Court has jurisdiction to adjudicate the Bankrupt’s indebtedness . . . to be discharged in bankruptcy, notwithstanding the lack of a prior claim therefor or other proof thereof by IRS.”
2 later decisions 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.