In the Matter of Roger Roy Larson and Joan Rosemary Larsons’s Empirical Analysis
Citation profile
9 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 65 later decisions — most recently October 2023 · most notably Kennedy v. United States (1992), Calumet Industries, Inc. v. Commissioner (1990)
9 federal appellate · 2 district · 1 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. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 502 · 26 U.S.C. § 1221
Relies on Chevron Oil Co. v. Huson · Federal Crop Ins Corporation v. Merrill · Heckler v. Community Health Services of Crawford County, Inc. · Helvering v. Horst · Lucas v. Earl
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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'as a classic capital investor hoping to make a profit, not as a creditor expecting to be repaid regardless of the company's success or failure.'”
9 later decisions quote this exact passage“[a] discharge under section 727 ... does not discharge an individual debtor from any debt— (7) to the extent such debt is for a fine, penalty, or forfeiture payable to and for the benefit of a governmental unit, and is not compensation for actual pecuniary loss, other than a tax penalty— (A) relating to a tax of a kind not specified in paragraph (1) of this subsection; or (B) imposed with respect to a transaction or event that occurred before three years before the date of the filing of the petition.”
2 later decisions quote this exact passage“The distinction between a capital investor and a creditor is not that the latter expects repayment while the former does not. It is that the creditor expects repayment regardless of the debtor corporation’s success or failure, while the investor expects to make a profit (hoping for a larger profit than the creditor will make in interest) if, as he no doubt devoutly wishes, the company is successful, (emphasis in original) 32”
1 later decision quote this exact passage
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.