In Re Phillips’s Empirical Analysis
1997
Citation profile
1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently December 2013
1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 11 U.S.C. § 1325 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974)
Relies on Daniel v. Security Pacific National Bank · Norwest Bank Nebraska, N.A. v. Tveten · Bernard v. Sheaffer · Hanson v. First National Bank in Brookings · 8 Cal. App. 4th 118 - Reddy v. Gonzalez
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.
“If [the legislature] intended to exempt assets that debtors simply declare to be intended for retirement (as Debtors have done) it could have said so without reference to 'plans. 'It could have simply declared as exempt all assets a debtor intends to use for retirement.”
1 later decision quote this exact passage“curiously and unhelpfully defines 'private retirement plan' as a 'Private retirement plan' "); id. at 202 ("The California Legislature has not defined a 'private retirement plan' as the term is used in Section 704.115 in any meaningful way.”
1 later decision quote this exact passage“curiously and unhelpfully defines 'private retirement plan' as a 'Private retirement plan'”
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.