United States v. Storey’s Empirical Analysis
640 F.3d 739 · 2011
Citation profile
1 federal appellate ·
Relationships
Applies 11 U.S.C. § 507 · 11 U.S.C. § 523 · 11 U.S.C. § 727
Relies on Celotex Corporation v. Catrett H · Grogan v. Garner · Hornsby · In Re: Leroy Charles Griffith · Toti v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt— (1) for a tax or a customs duty— * * * (B) with respect to which a return, or equivalent report or notice, if required— (i) was not filed or given; or (ii) was filed or given after the date on which such return, report or notice was last due, under applicable law or under any extension, and after two years before the date of the filing of the petition])]”
2 later decisions quote this exact passage · from the majority“fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial.”
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.