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7 canonical passages across 7 cases, quoted by 141 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from Boyer v. Comm'r.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Boyer v. Comm'r Anchor | green | “although a certificate of tax lien release is conclusive that the lien is extinguished, it is not conclusive that the tax liability is extinguished.” | 21 |
| 2 | In Re Padget | green | “it is not a trustee's duty to protect individual creditors against the consequences of failing to file a claim, filing a late claim, filing an insufficient claim, or failing to properly assert a deficiency claim. it is a trustee's principal duty to object to unsubstantiated, exc…” | 20 |
| 3 | White County Bank v. Leavell (In Re Leavell) | green | “as the primary objecting party, a chapter 7 trustee has an adversarial relationship with individuals filing claims in an insufficient manner.” | 20 |
| 4 | In Re Vale | green | “on january 31, 1994, the trustee filed a motion with this court for the determination of taxes and penalties due by the bankruptcy estate of the debtors to the irs.” | 20 |
| 5 | Delafield 246 Corp. v. City of New York (In Re Delafield 246 Corp.) | green | “in the context of 505(a)(2)(a), adjudication has been defined as being 'synonymous with adjudge in its strictest sense.” | 20 |
| 6 | Babcock v. United States | green | “it is not within the purview of the courts to order a reallocation of tax payments, following an irs designation.” | 20 |
| 7 | Tronox Inc. v. Anadarko Petroleum Corp. (In re Tronox Inc.) | green | “section 544(b) of the bankruptcy code adopts the ruling of the supreme court in moore v. bay, where the court allowed a trustee to avoid a fraudulent transfer without regard to the size of the claim of the creditor whose rights and powers the trustee was asserting, with the righ…” | 20 |
A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.