In re Ramos’s Empirical Analysis
2013
Citation profile
Relationships
Applies 11 U.S.C. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 11 U.S.C. § 1325 · 11 U.S.C. § 707
Relies on BFP v. Resolution Trust Corporation · Hamilton v. Lanning · Education Assistance Corp. v. Zellner · Freeman v. Schulman · Itule v. Heath (In Re Heath)
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Regardless, post-petition, "projected," or "future" tax refunds have been held by courts in many Circuits to fall within the disposable income category. In re Michaud , 399 B.R. 365 , 371 (Bankr.D.N.H.2008) ; In re Jones , 301 B.R. 840 (Bankr.E.D.Mich.2003) ; In re Barbutes , 436 B.R. 518 (Bankr.M.D.Tenn.2010) ; In re Cleaver , 426 B.R. 390 (Bankr.D.N.M.2010) ; In re Skougard , 438 B.R. 738 (Bankr.D.Utah 2010) ; In re Abner , 234 B.R. 825 (Bankr.M.D.Ala.1999) ; In re Kruse , 406 B.R. 833 (Bankr.N.D.Iowa 2009) ; In re Mullen , 369 B.R. 25 (Bankr.D.Or.2007) ; In re LaPlana , 363 B.R. 259 (Bankr.M.D.Fla.2007) ; In re Harchar , 694 F.3d 639 (6th Cir.2012) ; In re Murchek , 479 B.R. 521 (Bankr.N.D.Iowa 2012). The logic follows that since most wage-earning chapter 13 debtors anticipate annual tax refunds, a promise to pay tax refunds received during projected years of the plan to the trustee is necessary for confirmation of a chapter 13 plan. 11 U.S.C.A. § 1325 (b)(1)(B) ; In re McElroy , 410 B.R. 845 (Bankr.N.D.Iowa 2008). The policy for including tax refunds associated with debtors' post-petition income in the chapter 13 plan is to deter debtors from overstating their tax withholding and thus to prevent destabilization of the pillars of the bankruptcy code. In re Diaz , 459 B.R. 86 (Bankr.C.D.Cal.2011).”
1 later decision quote this exact passagee.g. In re Diaz
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.