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← 76 TC 754 - McClamma v. Commissioner

McClamma v. Commissioner’s Empirical Analysis

1981

Citation profile

31
cited by 31 later decisions
November 2005
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 31 later decisions — most recently November 2005 · most notably Brannen v. Commissioner (1984), Computer Programs Lambda, Ltd. v. Commissioner (1987)

2 federal appellate ·

150198119902000decided

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. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 362 · 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008)

Relies on Dothard v. Rawlinson · Baron v. Commissioner · Ramirez v. United States · Ramirez v. United States · 34 F. Supp. 827 - United States v. Markowitz

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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “the commencement or continuation of a proceeding before the United States Tax Court concerning the debtor.”
    3 later decisions quote this exact passage
    e.g. Kimmerling v. Commissioner · Ash v. Commissioner
  2. “if the Internal Revenue Service had issued a deficiency notice to the debtor before the bankruptcy case began, but as of the filing of the bankruptcy petition the 90-day period for filing in the Tax Court was still running, the debtor would be automatically stayed from filing a petition in the Tax Court.”
    1 later decision quote this exact passage
    e.g. Ash v. Commissioner
  3. “was filed in violation of the automatic stay provisions and is invalid.”
    1 later decision quote this exact passage
    e.g. Nichols v. Commissioner

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.