Smith v. United States’s Empirical Analysis
96 F.3d 800 · 1996
Citation profile
5 federal appellate · 3 district ·
How this case has been cited
Cited by 20 later decisions — most recently June 2012
5 federal appellate · 3 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 Emmons v. Commissioner · Miller v. United States · Bartlik v. United States Department of Labor · Surowka v. United States · Nelson Co Nelson Company v. Counsel for Official Committee of Unsecureds
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.
“(ii) was filed after the date on which such return was last due, under applicable law or under any extension, and after two years before the date of the filing of the petition;”
2 later decisions quote this exact passage · from the majority“Here, we are not dealing with bankruptcy procedural rules but with the legal status of a debt at the time of the filing of the petition.”
2 later decisions quote this exact passage · from the majoritye.g. In Re Nolan · MBNA America v. Locke“rather consistent in denying 'equitable' pleas to disregard the strict timing rules of the Tax * * * [Code]”
2 later decisions quote this exact passage · from the majoritye.g. Jones v. Comm'r · In Re Nolan
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.