In Re Goodwin’s Empirical Analysis
1986
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently October 2016 · most notably Handeen v. A, In Re Hausladen (1992)
2 federal appellate ·
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) · 26 U.S.C. § 6672
Relies on Lawrence Tractor Co. v. Gregory · Wilkens v. Simon Bros. · In Re Pennetta · In Re Whitten · In Re Greene
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The IRS misconceives the design of chapter 13. The purpose of the chapter is to grant “an individual with regular income” ( 11 U.S.C. § 101 (27)) a fresh start through extension and composition plans, funded out of future income. For a chapter 13 plan to be successful and for the debtor to get his fresh start, the debtor and the standing trustee must know, early on, what claims must be paid. The method for determining this is the requirement ... that unsecured claims be filed within six months after the first date set for the first meeting of creditors. Failure to file, or a late filing, results in disallowance and discharge of any claim provided for by the plan upon completion of the plan under section 1328(a). The IRS would have the court rule that upon completion of the debtors’ plan it may pursue the debtors on its claim. In other words, section 1328(a) should be interpreted to add an additional exception to discharge to section 1328(a) for “debts for which a proof of claim has not been timely filed.” It requires but little imagination to realize that such interpretation would quickly mean death to chapter 13, in spite of the clear intent of Congress to encourage the use of the chapter.”
1 later decision quote this exact passage“The purpose of [Chapter 13] is to grant “an individual with regular income” ( 11 U.S.C. § 101 (27)) a fresh start, through extension and composition plans, funded out of future income, (citation omitted). For a chapter 13 plan to be successful and for the debtor to get his fresh start, the debtor and the standing trustee must know, early on, what claims must be paid. The method for determining this is the requirement ... that unsecured claims be [timely] filed.... Failure to file, or a late filing, results in disallowance and discharge of any claim provided for by the plan upon completion of the plan under section 1328(a).”
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.