In the Matter of Slodov, Debtor. Ike Slodov, Cross-Appellee v. United States of America on Behalf of the Internal Revenue Service, Cross-Appellant’s Empirical Analysis
1977
Citation profile
17 federal appellate · 1 district ·
How this case has been cited
Cited by 48 later decisions (1 by the Supreme Court) — most recently July 2011 · most notably Slodov v. United States (1978), Hardin v. Caldwell (1988)
17 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 6672
Relies on Kelsaw v. Oregon · Parham v. Cortese · Interstate Circuit, Inc. v. City of Dallas · Universal Builders, Inc. v. Clark · Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'most cogent evidence of mistake or miscarriage of justice'”
6 later decisions quote this exact passage · from the majority“In a bankruptcy proceeding, the bankruptcy court is the finder of fact. Although bankruptcy rule 8013 provides that “[o]n an appeal the district court or the bankruptcy appellate panel may affirm, modify, or reverse a bankruptcy judge’s judgment, order, or decree or remand with instructions for further proceedings,” the rule also mandates that “[fjindings of fact, whether based on oral or documentary evidence, shall not be set aside unless clearly erroneous, and due regard shall be given to the opportunity of the bankruptcy court to judge the credibility of the witnesses.””
2 later decisions quote this exact passage · from the majority“[a]ny person required to collect, truthfully account for, and pay over any tax imposed by this title”
2 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.