In Re Chateaugay Corporation’s Empirical Analysis
1996
Citation profile
2 district ·
How this case has been cited
Cited by 47 later decisions — most recently February 2019 · most notably ACC Bondholder Group v. Adelphia Communications Corp. (In Re Adelphia Communications Corp.) (2007), In Re: Charter Oak Associates (2004)
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
Applies 11 U.S.C. § 553 · 26 U.S.C. § 6402
Relies on United States v. Whiting Pools, Inc. · Soberon v. United States · Citizens Bank of Md. v. Strumpf · Gateway Coal Co. v. United Mine Workers · Studley v. Boylston National Bank
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) the court can still order some effective relief; (b) such relief will not affect the re-emergence of the debtor as a revitalized corporate entity; (c) such relief will not unravel intricate transactions so as to knock the props out from under the authorization for every transaction that has taken place and create an unmanageable, uncontrollable situation for the Bankruptcy Court; (d) the parties who would be adversely affected by the modification have notice of the appeal and an opportunity to participate in the proceedings; and (e) the appellant pursued with diligence all available remedies to obtain a stay of execution of the objectionable order ... if the failure to do so creates a situation rendering it inequitable to reverse the orders appealed from.”
2 later decisions quote this exact passage · from the majority“(1)In general. — Upon receiving notice from any Federal agency that a named person owes a past-due legally enforceable debt...to such agency, the Secretary shall — • (A) reduce the amount of any overpayment payable to such person by the amount of such debt; (B) pay the amount by which such overpayment is reduced under sub-paragraph (A) to such agency; and (C) notify the person making such overpayment that such overpayment has been reduced by an amount necessary to satisfy such debt...”
2 later decisions quote this exact passage · from the majority“By arguing that the 'accounting' procedure -under 6402(a) is something other than an ordinary right of setoff, the government in essence asks us to find that the bankruptcy laws do not apply to the IRS. This we cannot do.”). 26 . This interpretation also has the benefit of reconciling the decisions in Chateaugay (a set-off case) with Pettibone (recoupment). 27 .”
2 later decisions 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.