In re Everett’s Empirical Analysis
2014
Citation profile
Relationships
Applies 11 U.S.C. § 522 · 11 U.S.C. § 541 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 408A · 28 U.S.C. § 1334 · 28 U.S.C. § 157 · 28 U.S.C. § 158
Relies on Kennedy v. Plan Administrator for DuPont Savings & Investment Plan · National Gypsum Company Century Indemnity Co · 134 S. Ct. 2242 - Clark v. Rameker · Canal Bank v. Hudson · Young v. Geter
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.
“Because the inherited IRA is a liquid asset rather than a retirement fund, the Court finds the purpose of protecting [the Debtor] from being reduced by financial misfortune to absolute want is not served by allowing [the Debtor] to claim the inherited IRA as exempt.”
1 later decision quote this exact passage · from the majoritye.g. In re Todd
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.