Wallace v. Rogers’s Empirical Analysis
513 F.3d 212 · 2008
Citation profile
14 federal appellate · 3 district ·
How this case has been cited
Cited by 34 later decisions — most recently January 2024 · most notably Kornman & Associates, Inc. v. United States (2008), Greene v. Savage (2009)
14 federal appellate · 3 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 11 U.S.C. § 104 · 11 U.S.C. § 522 · 11 U.S.C. § 541 · 26 U.S.C. § 6321 (Federal Tax Lien Act of 1966) · 28 U.S.C. § 1291
Relies on Lamie v. United States Trustee · Exxon Mobil Corp. v. Allapattah Services, Inc. · Owen v. Owen · United States v. Craft · Cameron v. Cameron
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A common idiom describes property as a “bundle of sticks” — a collection of individual rights which, in certain combinations, constitute property. State law determines only which sticks are in a person’s bundle. Whether those sticks qualify as “property” for purposes of the federal tax lien statute is a question of federal law. In looking to state law, we must be careful to consider the substance of the rights state law provides, not merely the labels the State gives these rights or the conclusions it draws from them. Such state law labels are irrelevant to the federal question of which bundles of rights constitute property that may be attached by a federal tax lien.”
1 later decision quote this exact passage · from the majoritye.g. Greene v. Savage“the value of an interest in ... real or' personal property that the debtor or dependent of the debtor claims as a homestead ... to the extent that such value is attributable to any portion of any property that the debtor disposed of in the 10-year period ending on the date of the filing of the petition with the intent to hinder, delay, or defraud a creditor and that the debtor could not exempt, or that portion that the debtor could not exempt, under subsection (b), if on such date the debtor had held the property so disposed of.”
1 later decision quote this exact passage · from the majoritye.g. In re Enloe“[Ujnder current law, a wealthy individual in a State such as Florida or Texas can go out, if they are a millionaire, and take those millions of dollars and invest that money in real estate, a huge house, property, and land in the State, file for bankruptcy, and basically protect all of their assets ... With the legislation we have before us, someone has to figure out that 2 1/2 years ahead of time people are going to want to file for bankruptcy and be smart enough to put the money into a home....”
1 later decision quote this exact passage · from the majoritye.g. Greene v. Savage
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.