Robert McKown’s Empirical Analysis

Citation profile

3 district ·

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

1. “(10) The debtor’s right to receive any of the following: (E) A payment under a stock bonus, pension, profit-sharing, annuity, or similar plan or contract on account of illness, disability, death, age, or length of service, to the extent reasonably necessary for the support of the debt- or and any dependent of the debtor, unless all of the following apply: (i) That plan or contract was established by or under the auspices of an insider that employed the debt- or at the time the debtor’s rights under the plan or contract arose. (ii) The payment is on account of age or length of service. (iii) That plan or contract does not qualify under Section 401(a), 403(a), 403(b), 408, or 408A of the Internal Revenue Code of 1986. (Emphasis added).”

   2 later decisions quote this exact passage · from the majority
   e.g. Diamond v. Trawick (In re Trawick) · In Re Greenfield

2. “There could be no reason for legislators to exclude nonqualifying IRAs from the exemption, as the exception does, unless they intended that qualifying IRAs could be exempt. Indeed, there could be no reason even to mention section 408, the IRA section, unless `similar plan or contract' included them.”

   1 later decision quote this exact passage · from the majority
   e.g. Rousey v. R

3. “The California exemption statute allows a debtor in bankruptcy to elect between two sets of exemptions, one for debtors generally, another for debtors in bankruptcy.”

   1 later decision quote this exact passage · from the majority
   e.g. In Re Muriel Nash Reaves