Sowers v. State Board of Equalization’s Empirical Analysis
600 F.2d 1254 · 1979
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 8 later decisions — most recently October 1999
5 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.
Relationships
Relies on Local Loan Co. v. Hunt · Lines v. Frederick · Gwilliam v. United States · Prather v. Commissioner · 368 F. Supp. 345 - In Re O'Ffill
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Penalties are imposed as punitive measures against the party. Enforcing them against the bankrupt’s estate would not punish the bankrupt, but would reduce the funds available to the bankrupt’s creditors. Since penalties are not discharged in bankruptcy, the validity of a tax penalty has no effect on the bankruptcy. As a consequence, there is no reason for the bankruptcy court’s jurisdiction to extend to penalties.””
1 later decision quote this exact passage · from the majority“hear and determine . . . any question arising as to the amount or 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 . . .”
1 later decision 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.