Feldman v. Commissioner’s Empirical Analysis
779 F.3d 448 · 2015
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 6901 · 26 U.S.C. § 7482 · 26 U.S.C. § 7701
Relies on Gregory v. Helvering · Frank Lyon Co. v. United States · Commissioner v. Stern · Helvering v. Lazarus · Yosha v. Commissioner
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A transfer made or obligation incurred by a debtor is fraudulent as to a creditor whose claim arose before the transfer was made or the obligation was incurred if the debtor made the transfer or incurred the obligation without receiving a reasonably equivalent value in exchange for the transfer or obligation and the' debtor was insolvent at that time or the debtor became insolvent as a result of the transfer or obligation.”
3 later decisions quote this exact passage · from the majority“any mode of disposing of or parting with an asset or an interest in an asset whether direct or indirect, absolute or conditional, or voluntary or involuntary. The term includes payment of money, release, lease, and creation of a lien or other encumbrance.”
3 later decisions quote this exact passage · from the majority“due diligence and lack of knowledge of illegality is simply beside the point”
3 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.