In Re Allen’s Empirical Analysis
1986
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently January 2005
1 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. § 348 · 11 U.S.C. § 364 · 11 U.S.C. § 503
Relies on United States v. Boyle · Nicholas v. United States · United States v. Friendship College, Inc. · Lesser v. United States · Luhring v. Glotzbach
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) The following expenses and claims have priority in the following order: (7) Seventh, allowed unsecured claims of governmental units, only to the extent that such claims are for— (A) a tax on or measured by income or gross receipts — ... (C) a tax required to be collected or withheld and for which the debtor is liable in whatever capacity; (D) an employment tax on a wage, salary, or commission of a kind specified in paragraph (3) of this subsection earned from the debtor before the date of the filing of the petition ........ (G) a penalty related to a claim of a kind specified in this paragraph and in compensation for actual pecuniary loss......”
1 later decision quote this exact passage · from the concurrence
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.