In Re Chiz’s Empirical Analysis
1992
Citation profile
1 federal appellate · 2 district ·
Relationships
Applies 11 U.S.C. § 522 · 26 U.S.C. § 219 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 72
Relies on American Honda Finance Corp. v. Cilek (In Re Cilek) · In Re Talbert · Hovis v. Lowe (In Re Lowe) · In Re Mendenhall · In Re Fisher
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 section of the Internal Revenue Code which defines an IRA and spells out some its tax consequences, 26 U.S.C. § 408 (1988 & Supp.1989), is in Part I of subchapter D of the Internal Revenue Code. Part I is entitled ‘PENSION, PROFIT SHARING, STOCK BONUS PLANS, ETC.’ This is certainly one indication that Congress regarded an IRA to be in the same general category as other retirement plans. On a more substantive vein, an IRA enjoys many of the same tax benefits enjoyed by pension, profitsharing and stock bonus plans. Subject to certain limitations, a taxpayer’s payment into an IRA is deductible. 26 U.S.C. § 219 (1988 & Supp.1989). The account earns interest tax free, 26 U.S.C. § 408 (e), and payments out of it are taxed as an annuity. 26 U.S.C. § 408 (d).””
2 later decisions quote this exact passagee.g. In Re McKown · In Re Hall
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.