In Re Michael’s Empirical Analysis
2005
Citation profile
2 federal appellate ·
Relationships
Applies 11 U.S.C. § 522 · 11 U.S.C. § 541 · 26 U.S.C. § 108 · 26 U.S.C. § 4 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 403 · 26 U.S.C. § 404 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974)
Relies on Gustafson v. Alloyd Co. · Rousey v. Jacoway · In Re Bogue · 250 Ga. App. 376 - State v. Brown · Matter of Herndon
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.
““The debtor’s right to receive — ... a payment under a stock bonus, pension, profitsharing, 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 debtor and any dependent of the debtor, unless— (i) such plan or contract was established by or under the auspices of an insider that employed the debtor at the time the debtor’s rights under such plan or contract arose; (ii) such payment is on account of age or length of service; and (iii) such plan or contract does not qualify under section 401(a), 403(a), 403(b), or 408 of the Internal Revenue Code of 1986.””
1 later decision quote this exact passagee.g. In re Butler“Allowing an annuity contract established by a debtor to be exempt without some requirements that it be similar to other qualified retirement plans would provide debtors with a means of shielding assets frpm creditors prebankruptcy by purchasing annuities under the facade of retirement planning. The Annuity Contract in this case is no different than a savings account created on the premise that the funds placed in the account are to provide Debtor with future income ....”
1 later decision quote this exact passagee.g. McFarland v. Wallace““Stock bonus, pension, profitsharing” are forms of retirement benefits that are paid regularly based on a debtor’s employment and wages or salary. In other words, they are all forms of deferred compensation for services rendered. Thus, “annuity ...” refers to benefit plans offered to employees or the self-employed as a means of future compensation after retirement.”
1 later decision quote this exact passagee.g. In Re Vickers
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.