Simpson v. Burkart’s Empirical Analysis
557 F.3d 1010 · 2009
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently July 2023
3 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. § 522 · 26 U.S.C. § 101 · 26 U.S.C. § 72
Relies on 31 Cal. 4th 657 - Mejia v. Reed · Daniel v. Security Pacific National Bank · 28 Cal. App. 4th 8 - Yaesu Electronics Corp. v. Tamura · Kennedy v. Pikush · Bernard v. Coyne
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) As used in this section, “private retirement plan” means: (1) Private retirement plans, including, but not limited to, union retirement plans. (2) Profit-sharing plans designed and used for retirement purposes. (3)Self-employed retirement plans and individual retirement annuities or accounts provided for in the Internal Revenue Code of 1986, as amended, including individual retirement accounts qualified under Section 408 or 408A of that code, to the extent the amounts held in the plans, annuities, or accounts do not exceed the maximum amounts exempt from federal income taxation under that code. (b) All amounts held, controlled, or in process of distribution by a private retirement plan, for the payment of benefits as an annuity, pension, retirement allowance, disability payment, or death benefit from a private retirement plan are exempt.”
1 later decision quote this exact passage · from the majoritye.g. Segovia v. Shoenmann
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.