Missouri v. Ross’s Empirical Analysis

Citation profile

4 federal appellate ·

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

1. “The Bankruptcy Act deals specifically with the question of priority of claims, and by section 64, sub. b (6), 11 U.S.C.A. § 104, sub. b (6), provision is made for the payment of all taxes legally due and owing by the bankrupt to the United States, state, county, district, or municipality. It seems clear that the specific provision for the payment of taxes does not contemplate any right of priority as between the various taxing districts.”

   1 later decision quote this exact passage · from the majority
   e.g. Adams v. O'Malley

2. “The referee and both courts proceeded upon the theory that by section 64, sub. b, par. (6), of the Bankruptcy Act, all taxes, whether of the United States, state, county, district, or municipality, were placed on a parity. We agree with that view.”

   1 later decision quote this exact passage · from the majority
   e.g. Adams v. O'Malley

3. “* * * The act [Bankruptcy Act of 1898] takes into consideration, we think, the whole range of indebtedness of the bankrupt — national, state and individual, and assigns the order of payment.”

   1 later decision quote this exact passage · from the majority
   e.g. Adams v. O'Malley