National Collection Agency, Inc. v. Trahan’s Empirical Analysis
624 F.2d 906 · 1980
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 35 later decisions — most recently March 2015 · most notably Transouth Financial Corp. v. Johnson (1991), Century 21 Balfour Real Estate v. Menna (1994)
9 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
Applies 11 U.S.C. § 507 · 11 U.S.C. § 523
Relies on Perez. v. Campbell · Cree v. Goldstein · Elliott v. Bumb · Sulmeyer v. State of California Department of Employment Development
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the overriding policy favoring dischargeability,”
2 later decisions quote this exact passage · from the majority“The statutory exception for tax debts runs counter to the general policy of the Bankruptcy Act favoring discharge of debts and the resulting fresh start it provides to debtors.... Interpreting 11 U.S.C. § 35 broadly to include debts owed to a surety would not promote the collection of taxes because the state is paid by the surety whether or not the bankrupt’s subsequent debt to the surety is nondischargeable ... [A]ny statutory right that [the Surety] might have to recover against [the Debtor] would conflict with the federal bankruptcy policy favoring the discharge of debts.”
1 later decision quote this exact passage · from the majority“discharge in bankruptcy shall release a bankrupt from ... all of his provable debts ... except such as (1) are due as a tax ....”
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.