Dickinson v. Riley’s Empirical Analysis
86 F.2d 385 · 1936
Citation profile
8 federal appellate · 5 district ·
How this case has been cited
Cited by 20 later decisions (1 by the Supreme Court) — most recently May 2000
8 federal appellate · 5 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
Applies 11 U.S.C. § 104
Relies on New Jersey v. Anderson · Whitney v. Dresser · Travelers Insurance v. Prewitt · Ohio Valley Bank Co. v. Mack · In re Slocum
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We are convinced from our study of the matter, and the District Court so decided, that the court either operates under Section 64a by implication, * * * or exercises the same power to pass upon similar tax claims from necessity. Settling the validity of tax claims in proceedings to reorganize corporate debtors is as necessary as in proceedings to liquidate corporate debtors. * * * “Much uncertainty exists in the cases as to the nature and extent of the power thus conferred upon the courts by the Bankruptcy Act. * * * “We do conceive, however, and believe that when a tax claim is contested, usually on the theory that the tax is not ‘legally due and owing,’ the court must first pass on the validity of the tax before it can decide whether to allow or disallow the claim against the estate of 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.