Bostwick v. United States’s Empirical Analysis
521 F.2d 741 · 1975
Citation profile
26 federal appellate · 3 district ·
How this case has been cited
Cited by 115 later decisions (1 by the Supreme Court) — most recently March 2019 · most notably United States v. Nordic Village, Inc. (1992), Handeen v. A
26 federal appellate · 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
Applies 11 U.S.C. § 104 · 26 U.S.C. § 7421 · 28 U.S.C. § 2201
Relies on Local Loan Co. v. Hunt · Enochs v. Williams Packing & Navigation Co. · Bob Jones University v. Simon · Alexander v. "Americans United" Inc.
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 115 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he Bankruptcy Court must have the power ... [to] administer the bankrupt's estate in an orderly and efficient manner, and fulfill the ultimate policy of the Bankruptcy Act.”
10 later decisions quote this exact passage · from the majority“(a) Tax ... [N]o suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against who such tax was assessed.”
7 later decisions quote this exact passage · from the majority“[hjear and determine, or cause to be heard and determined, any question arising as to the amount of 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 . .”
4 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.