In Re Ludwig’s Empirical Analysis
2006
Citation profile
1 federal appellate · 1 district · 3 state decisions
Relationships
Applies 11 U.S.C. § 541 · 11 U.S.C. § 548 · 26 U.S.C. § 219 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 408A · 28 U.S.C. § 1334 · 28 U.S.C. § 157
Relies on Patterson v. Shumate · Guidry v. Sheet Metal Workers International Ass'n, Local No. 9 · Guidry v. Sheet Metal Workers National Pension Fund · Huebner v. Farmers State Bank · Taylor v. Rupp
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The following property is exempt from levy and sale under writ of attachment or writ of execution: [[Image here]] (s) Property, including funds, held in or payable from any pension or retirement plan or deferred compensation plan, including those in which the debtor has received benefits or payments, has the present right to receive benefits or payments, or has the right to receive benefits or payments in the future and including pensions or plans which qualify under the federal "Employee Retirement Income Security Act of 1974 [ERISA]", as amended, as an employee pension benefit plan, as defined in 29 U.S.C. see. 1002, any individual retirement account, as defined in 26 U.S.C. see. 408, any Roth individual retirement account, as defined in 26 U.S.C. see. 408A, and any plan, as defined in 26 U.S.C. see. 401, and as these plans may be amended from time to time....”
1 later decision quote this exact passage“general terms are applied only to those things of the same general kind or class as those specifically mentioned”) (internal quotes and citation omitted). 29 . Lamie, 540 U.S. at 542 , 124 S.Ct. 1023 ; see also Farrar-Johnson, 353 B.R. at 229 (”
1 later decision quote this exact passagee.g. In Re Hanks“any Roth individual retirement account, as defined in 26 U.S.C. sec. 408A”
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.