In re Underhill’s Empirical Analysis
82 F.2d 257 · 1936
Citation profile
41 federal appellate · 2 district ·
How this case has been cited
Cited by 177 later decisions — most recently April 2019 · most notably Meridian Bank v. Alten (1992), State Bank of India v. Chalasani (1996)
41 federal appellate · 2 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
Relies on International Shoe Co. v. Lewine · Karger v. Sandler · Nix v. Sternberg · 5 F. Supp. 913 - In Re Miller · In re Krulewitch
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 177 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The law is not unqualified in imposing a requirement to keep books or records, and it does not require that if they are kept they shall be kept in any special form of accounts. It is a question in each instance of reasonableness in the particular circumstances. Complete disclosure is in every case a condition precedent to the granting of the discharge, and if such a disclosure is not possible without the keeping of books or records, then the absence of such amounts to that failure to which the act applies.”
41 later decisions quote this exact passage · from the majority“[T]he bankrupt has ... (2) destroyed, mutilated, falsified, concealed, or failed to keep or preserve books of account or records from which his financial condition and business transactions might be ascertained, unless the court deems such acts or failure to have been justified under all the circumstances of the case.”
1 later decision 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.