In Re Duby’s Empirical Analysis
1989
Citation profile
13
cited by 13 later decisions
March 2004
most recently cited
2 district ·
Relationships
Applies 11 U.S.C. § 522
Relies on Estate of Reich v. Burke (In Re Reich) · Waldschmidt v. Commissioner (In Re Lambdin)
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he legislative history of § 503(b) makes clear that capital gains taxes are obligations incurred by the estate, and constitute administrative expenses which have first priority status under § 507(a)(1).”
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.