In Re Clate’s Empirical Analysis
1987
Citation profile
How this case has been cited
Cited by 13 later decisions — most recently December 2016
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. § 326 · 11 U.S.C. § 327 · 11 U.S.C. § 506 · 11 U.S.C. § 523 · 26 U.S.C. § 6672 · 26 U.S.C. § 7501
Relies on Interstate Circuit, Inc. v. City of Dallas · United States v. Sotelo · Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party · Recht v. Clairton Urban Redevelopment Authority · Spivak 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1. the individual’s status as an officer, director and/or stockholder of the corporation, and his attendant duties; 2. the individual’s ability to sign corporate checks; 3. the individual’s ability to sign corporate tax returns; 4. the individual’s ability to hire and fire employees; 5. the individual’s control over the corporation’s financial affairs; and 6.the individual’s possession of an entrepreneurial stake in the corporation.”
1 later decision quote this exact passagee.g. In Re Green
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.