In Re Clark’s Empirical Analysis
2011
Citation profile
2 federal appellate ·
Relationships
Applies 11 U.S.C. § 522 · 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)
Relies on Pioneer Investment Services Company v. Brunswick Associates Limited Partnership · Perrin v. United States · United States v. LaBonte · Rousey v. Jacoway · 29 114 75276 Yonikus Yonikus
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A direct transfer of retirement funds from 1 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, under section 401(a)(31) of the Internal Revenue Code of 1986, or otherwise, shall not cease to qualify for exemption under paragraph (3)(C) or subsection (d)(12) by reason of such direct transfer.”
2 later decisions 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.