In Re Ralph E. Taylor, Debtor. Ralph E. Taylor’s Empirical Analysis

Citation profile

4 federal appellate · 3 district ·

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

1. “(1) the end of such period, including any suspension of such period occurring on or after the commencement of the case; or (2) 30 days after notice of the termination or expiration of the stay under section 362, 922, 1201, or 1301 of this title, as the case may be, with respect to such claim.”

   7 later decisions quote this exact passage · from the majority
   e.g. Palmer v. United States · United States v. Pastula (In re Pastula)

2. “(1) for assessment, 60 days thereafter, and (2) for collection, 6 months thereafter.””

   5 later decisions quote this exact passage · from the majority
   e.g. Daniel v. United States Internal Revenue Service (In Re Daniel) · Collins v. United States (In Re Collins)

3. “(7) Seventh, allowed unsecured claims of governmental units, only to the extent that such claims are for— (A) a tax on or measured by income or gross receipts-— (i) for a taxable year ending on or before the date of the filing of the petition for which a return, if required, is last due, including extensions, after three years before the date of the filing of the petition; (ii) assessed within 240 days, plus any time plus 30 days during which an offer in compromise with respect to such tax that was made within 240 days after such assessment was pending, before the date of the filing of the petition[.]”

   4 later decisions quote this exact passage · from the majority
   e.g. In Re Nolan · In Re Barton