In Re Tomer’s Empirical Analysis
1990
Citation profile
2 federal appellate ·
Relationships
Applies 11 U.S.C. § 541 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 29 U.S.C. § 1056 (§ 206 of the Employee Retirement Income Security Act of 1974)
Relies on Goff v. Taylor · Perkins Teachers' Retirement System State Illinois · Christison v. Slane (In Re Silldorff) · Schechter v. Balay (In Re Balay) · Boon v. Miner (In Re Boon)
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Traditionally, there are three requirements for a spendthrift trust: (1) the settlor may not be a beneficiary of the trust plan, (2) the trust must contain a clause barring any beneficiary from voluntarily or involuntarily transferring his interest in the trust, and (3) the debtor-beneficiary must have no present dominion or control over the trust corpus.”
1 later decision quote this exact passagee.g. Gladwell v. Harline
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.