In re Thomas’s Empirical Analysis
2012
Citation profile
Relationships
Applies 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 · Norwest Bank Nebraska, N.A. v. Tveten · Smiley v. First National Bank of Belleville · Carter v. Anderson · Kenneth G. Wudrick, Bankrupt v. Richard R. Clements, Trustee, in the Matter of James E. Roon and Vivienne O. Roon, Bankrupts. Carlyle Michelman, Trustee v. James E. Roon and Vivienne O. Roon
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The right of a person to a pension, annuity, or retirement allowance or disability allowance, or death benefits, or any optional benefit, or any other right accrued or accruing to any citizen of the state of Idaho under any employee benefit plan, and any fund created by the benefit plan or arrangement, shall be exempt from execution, attachment, garnishment, seizure, or other levy by or under any legal process whatever ....”
1 later decision quote this exact passagee.g. In re Smith
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.