In Re Schmitt’s Empirical Analysis
1990
Citation profile
1 federal appellate ·
Relationships
Applies 11 U.S.C. § 1325 · 11 U.S.C. § 541 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 29 U.S.C. § 1001 (§ 2 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1056 (§ 206 of the Employee Retirement Income Security Act of 1974)
Relies on Bibby v. United States · Daniel v. Security Pacific National Bank · MacKey v. Lanier Collection Agency & Service, Inc. · Guidry v. Sheet Metal Workers National Pension Fund · Samore v. Graham
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Silldorff court equates the right of distribution from the pension with termination of employment. The proper analysis seems to be not whether the debtor is presently entitled to receive a distribution, but instead, whether the debtor has rights which allow him to control distribution. It is the debtor's rights to exercise dominion and control over the profit sharing plan that render the plan unenforceable as a spendthrift trust in this case. The trustee, although having no power to terminate the debtor's employment relationship . . ., succeeds to the same rights to control distribution of the proceeds. Since the debtor can absolutely obtain the proceeds, at any time, by terminating his employment, the trustee in bankruptcy succeeds to the absolute right to compel distribution.”
1 later decision quote this exact passagee.g. In Re Tomer
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.