United States ex rel. Internal Revenue Service v. Norton’s Empirical Analysis
717 F.2d 767 · 1983
Citation profile
35 federal appellate · 18 district ·
How this case has been cited
Cited by 248 later decisions — most recently September 2021 · most notably In re Szostek (1989), Lee v. Schweiker (1984)
35 federal appellate · 18 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. § 108 · 11 U.S.C. § 1322 · 11 U.S.C. § 1325 · 11 U.S.C. § 1327 · 11 U.S.C. § 362 · 11 U.S.C. § 507 · 11 U.S.C. § 553
Relies on United States v. Whiting Pools, Inc. · Cumberland Glass Manufacturing Co. v. De Witt & Co. · Latrobe Steel Co. v. United Steelworkers of America · United States v. Spectro Foods Corp.
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 248 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as otherwise provided in this section and in sections 362 and 363 of this title, this title does not affect any right of a creditor to offset a mutual debt owing by such creditor to the debtor that arose before the commencement of the case under this title against a claim of such creditor against the debtor that arose before the commencement of the case....”
29 later decisions quote this exact passage · from the majority“[n]othing in the Bankruptcy Code or its legislative history indicates that Congress intended a special exception for the tax collector.”
15 later decisions quote this exact passage · from the majority“(a) The provisions of a confirmed plan bind the debtor and each creditor, whether or not the claim of such creditor is provided for by the plan, and whether or not such creditor has objected to, has accepted, or has rejected the plan.”
10 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.