In re Krebs’s Empirical Analysis
527 F.3d 82 · 2008
Citation profile
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently April 2025
8 federal appellate · 1 state decisions
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. § 301 · 11 U.S.C. § 522 · 11 U.S.C. § 541 · 26 U.S.C. § 219 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 72 · 28 U.S.C. § 158
Relies on Rousey v. Jacoway · Clark v. O'Neill · Reich v. Dm Sabia Company · The Mennen Company v. Atlantic Mutual Insurance Company, Centennial Insurance Company, Aetna Casualty & Surety Company Federal Insurance Company · Carmichael v. Osherow
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The parties have not argued, so we do not decide, that there is a difference between exempting the right to receive payment from an IRA versus exempting the IRA itself. The Supreme Court does not appear to perceive any difference of significance. Compare Rousey, 544 U.S. at 325 (“the right to receive payment may be exempted”), with id. at 326 (“IRAs can be exempted”). Hence, we, too, will assume the semantic interchangeability and refer to exempting both in this opinion.”
1 later decision 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.