In re Pashenee’s Empirical Analysis
2015
Citation profile
Relationships
Applies 11 U.S.C. § 341 · 11 U.S.C. § 522 · 11 U.S.C. § 541 · 28 U.S.C. § 1334 · 28 U.S.C. § 1409 · 28 U.S.C. § 157 · 28 U.S.C. § 2075
Relies on Hudson v. McMillian · Raleigh v. Illinois Department of Revenue · 134 S. Ct. 1188 - Law v. Siegel · 134 S. Ct. 843 - Medtronic, Inc. v. Mirowski Family Ventures, LLC. · Carter v. Anderson
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.
“In Raleigh , the debtor of a defunct corporation owed state use taxes. Raleigh, 530 U.S. at 18-19 , 120 S.Ct. 1951 . Those taxes were not paid and the state assessed them to the debtor as the responsible corporate officer. Id. The debtor filed a chapter 7 petition and the state filed a proof of claim based on its prior assessment. Id. The trustee objected to the proof of claim on the ground that the state had not proven that the debtor was liable for the tax payment. Id. The U.S. Supreme .Court rejected the trustee’s argument reasoning that outside bankruptcy the corporate officer, i.e., the debtor, would have to prove that he was not the person responsible for filing returns and paying taxes. Id. at 20 , 120 S.Ct. 1951 . Inside the bankruptcy court, the U.S. Supreme Court held that the burden still rested with the debtor, or the trustee as the representative of the debtor’s estate. Id. at 20-21 , 120 S.Ct. 1951 .”
1 later decision quote this exact passage · from the concurrencee.g. In re Gilman
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.