Public-domain · open source
OpenJurist
← 134 B.R. 611 - In Re Rector

In Re Rector’s Empirical Analysis

1991

Citation profile

9
cited by 9 later decisions
October 2013
most recently cited

Relationships

Applies 26 U.S.C. § 457

Relies on Warren v. Taff (In Re Taff) · In Re Flygstad · In Re Pauquette · In Re Pettit · In Re Sheridan

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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “1. Debtor’s present and anticipated living expenses; 2. Debtor’s present and anticipated income from all sources; 3. Age of the debtor and dependents; 4. Health of the debtor and dependents; 5. Debtor’s ability to work and earn a living; 6. Debtor’s job skills, training and education; 7. Debtor’s other assets, including exempt assets; 8. Liquidity of other assets; 9. Debtor’s ability to save for retirement; 10.Special needs of the debtor and dependents; 11. Debtor’s financial obligations, e.g., alimony or support payments.”
    1 later decision quote this exact passage
  2. “Hardship withdrawal is easily likened to disability as an unforeseen event necessitating payment. The conditions for payment provided in Deferred Compensation Plan I meet the Code’s requirement for an exemption to be provided to the Debtor for payment and provide certainty to the conclusion that Deferred Compensation Plan I cannot be viewed as an investment or savings plan outside of the exemption provided by the Code.”
    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.