168 Wis. 2d 1008 - Elfelt v. Cooper’s Empirical Analysis
1992
Citation profile
4 federal appellate · 2 district · 8 state decisions
Relationships
Applies 26 U.S.C. § 6331
Relies on Mennonite Board of Missions v. Adams · United States v. National Bank of Commerce · United States v. Rodgers · United States v. Bess · 149 Wis. 2d 797 - Pulsfus Poultry Farms, Inc. v. Town of Leeds
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Formal requisites. (1) Transactions under s. 706.01(1) [all conveyances involving mortgages] shall not be valid unless evidenced by a conveyance which: (f) Is signed, or joined in by separate conveyance, by or on behalf of each spouse, if the conveyance alienates any interest of a married person in a homestead under s. 706.01(7) [homestead defined] except conveyances between spouses, but on a purchase money mortgage pledging that property as security only the purchaser need sign the mortgage ...”
1 later decision quote this exact passage · from the dissent“The policy of the statute ... is not to give the wife a mere personal right for her personal benefit which she may waive, or be estopped by her conduct from insisting upon .... If it should be held that the homestead right is a mere privilege which the wife may waive, or which may be lost under the rules of equitable estoppel, a very efficient way would be open to evade and nullify the statute.”
1 later decision quote this exact passage · from the dissent“the IRS, which merely steps into [the tax delinquent spouse's] shoes, also cannot convey any interest of the jointly held spousal homestead without either [the innocent spouse's] consent or court action.”
1 later decision quote this exact passage · from the dissent
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.