In Re Mann’s Empirical Analysis
1991
Citation profile
Relationships
Applies 11 U.S.C. § 541 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 28 U.S.C. § 1334 · 28 U.S.C. § 157 · 29 U.S.C. § 1002 (§ 3 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1021 (§ 101 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1144 (§ 514 of the Employee Retirement Income Security Act of 1974)
Relies on Shaw v. Delta Air Lines, Inc. · MacKey v. Lanier Collection Agency & Service, Inc. · Nachman Corp. v. Pension Benefit Guaranty Corporation · Evans v. Jeff D. · Rebaldo v. Cuomo
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) [A]ll trusts, custodial accounts, annuities ... monies assets or other interests established as part of, and all payments from, either a Keogh (HR-10), retirement or other plan established by a corporation, which is qualified under section 401 of the United States Internal Revenue Code of 1986, as amended, or created as a result of rollovers from such plans ... ****** (3) shall be conclusively presumed to be spendthrift trusts under this section and the common law of the state of New York for all purposes, including ... all cases arising under ... the United States Bankruptcy Code....””
2 later decisions quote this exact passagee.g. In Re Nudo · In Re Abbata“1. ... [A]ll property while held in trust for a judgment debtor, where the trust has been created by, or the fund so held in trust has proceeded from, a person other than the judgment debtor, is exempt from application to the satisfaction of a money judgment. 2. ... [A]ll trusts ... established as part of, and all payments from, either a Keogh (HR-10), retirement or other plan established by a corporation, which is qualified under section 401 of the United States Internal Revenue Code of 1986, as amended, ... shall be considered a trust which has been created by or which has proeeed-ed from a person other than the judgment debtor, even though such judgment debtor is (i) a self-employed individual 3.All trusts ... described in paragraph two of this subdivision shall be conclusively presumed to be spendthrift trusts....”
1 later decision quote this exact passagee.g. In Re Feldman“2. ... all trusts, custodial accounts, annuities, insurance contracts, monies assets or interests established as part of, and all payments from, either a Keogh (HR-10), retirement or other plan established by a corporation which is qualified under section 401 [of the IRS Code], or created as a result of rollovers form such plans pursuant to sections 402(a)(5), 403(a)(4) or 408(d)(3) of [the IRS Code], shall be considered a trust which has been created by or which has proceeded from a person other than the judgment debtor ... 3. All trusts ... described in paragraph two of this subdivision shall be conclusively presumed to be spendthrift trusts under this section and the common law of the state of New York for all purposes ...”
1 later decision quote this exact passagee.g. In Re Lamb
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.