Beverage Distributors v. Department of Revenue of Commonwealth of Pennsylvania Commonwealth of Pennsylvania Pennsylvania Department of Revenue’s Empirical Analysis
850 F.2d 165 · 1988
Citation profile
18 federal appellate · 6 state decisions
How this case has been cited
Cited by 62 later decisions — most recently February 2019 · most notably Lincoln Savings Bank, FSB v. Suffolk County Treasurer (1989), Central States, Southeast & Southwest Areas Pension Fund v. Slotky (1992)
18 federal appellate · 6 state decisions
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. § 1101 · 11 U.S.C. § 362 · 26 U.S.C. § 6201 · 26 U.S.C. § 6213
Relies on Vandygriff v. Phillips · Hannahville Indian Community v. United States · United States v. Zolla · Hunt v. Bankers Trust Co. · Kilbarr Corp. v. General Services Administration
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“11 U.S.C. § 362 (a)(6) specifically enjoins: any act to collect, assess, or recover a claim against the debtor that arose before the commencement of the case under- this title; _”
2 later decisions quote this exact passage · from the majority“any act to create, perfect, or enforce any lien against property of the estate.”
2 later decisions quote this exact passage · from the majority“I. the commencement or continuation, including the issuance or employment of process, of a judicial, administrative, or other action or proceeding against the debtor that was or could have been commenced before the commencement of the case under this title, or to recover a claim against the debtor that arose before the commencement of the case under this title; 2. the enforcement, against the debtor or against property of the estate, of a judgment obtained before the commencement of the case under this title; 3. any act to obtain possession of property of the estate or of property from the estate or to exercise control over property of the estate; 4. any act to create, perfect, or enforce any lien against property of the estate; 5. any act to create, perfect, or enforce against property of the debtor any lien to the extent that such lien secures a claim that arose before the commencement of the case under this title; 6. any act to collect, assess, or recover a claim against the debtor that arose before the commencement of the case under this title; 7. the setoff of any debt owing to the debtor that arose before the commencement of the case under this title against any claim against the debtor; and 8. the commencement or continuation of a proceeding before the United States Tax Court concerning the debtor.”
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.