In Re Sonner’s Empirical Analysis
1985
Citation profile
How this case has been cited
Cited by 6 later decisions (1 by the Supreme Court) — most recently November 2012
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. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 1141 · 11 U.S.C. § 1142 · 11 U.S.C. § 346 · 11 U.S.C. § 505 · 26 U.S.C. § 6012 · 26 U.S.C. § 6151 · 26 U.S.C. § 672
Relies on Commissioner of Internal Revenue v. National Alfalfa Dehydrating and Milling Company · United States v. Kirby Lumber Co. · Taylor v. United States · United States v. Buttorff · 31 F. Supp. 601 - In Re Mid America Co.
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a grantor is, in general, treated as the owner of a portion of a trust whose income is . . . applied in discharge of a legal obligation of the grantor.”
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.