In Re Innis’s Empirical Analysis
1986
Citation profile
How this case has been cited
Cited by 13 later decisions — most recently August 2016
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
Relies on In Re Howerton · Roemelmeyer v. Gefen (In Re Gefen) · Hovis v. Lowe (In Re Lowe) · In Re Fichter · In Re Peeler
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1. An IRA is a savings account with tax benefits and gratuitious (sic) contributions by the debtor rather than a plan or policy provided by an employer or other party; 2. Annuities and pensions contemplate only future periodic payments, whereas an IRA is payable in a lump sum; 3. The depositor/debtor has complete control over the account, rendering no guarantee that the funds will actually be retained until retirement or disability; 4.An IRA contemplates a contractual arrangement whereby the debtor deals directly with the depository institution rather than having the fund provided by an employer or other third party.”
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.