United States v. Mitchell’s Empirical Analysis
633 F.3d 1319 · 2011
Citation profile
7 federal appellate ·
Relationships
Applies 11 U.S.C. § 523 · 11 U.S.C. § 727
Relies on Grogan v. Garner · In Re: Leroy Charles Griffith · General Trading Incorporated v. Yale Materials Handling Corporation · In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-Appellants · Issac Leaseco Inc v. W
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(i) the understatement of income for more than one tax year; (ii) implausible or inconsistent behavior; (iii) the debt- or’s failure to cooperate with the IRS; (iv) inadequate record keeping; (v) transfers of assets for inadequate consideration; (vi) transfers that greatly reduce assets subject to IRS execution and (vii) any other conduct that is likely to mislead or conceal.””
1 later decision quote this exact passage · from the majority“A debtor acts willfully when the debtor's attempt to avoid tax liability is 'done voluntarily, consciously or knowingly, and intentionally.'”
1 later decision quote this exact passage · from the majority“prove[ ] the debtor engaged in affirmative acts to avoid payment or collection of taxes, either through commission or culpable omission.”
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.