In Re Patrick’s Empirical Analysis
2008
Citation profile
Relationships
Applies 11 U.S.C. § 522 · 26 U.S.C. § 402 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 4973 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 7805
Relies on Food & Drug Administration v. Brown & Williamson Tobacco Corp. · Gustafson v. Alloyd Co. · BFP v. Resolution Trust Corporation · Davis v. Michigan Department of the Treasury · In Re Catapult Entertainment, Inc.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(d) The following property may be exempted under subsection (b)(2) of this section: ... (12) Retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986.”
2 later decisions quote this exact passagee.g. In Re Thiem · In re Sullivan“As long as a distribution complies with § 402(c) [of the Internal Revenue Code] (and qualifies for exemption from taxation under that subsection) or is 'rolled over' into another retirement account within 60 days, it is exempt from the bankruptcy estate.”
1 later decision quote this exact passagee.g. In re Sullivan
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.