Gordon v. Wadsworth’s Empirical Analysis
791 F.3d 1182 · 2015
Citation profile
Relationships
Applies 11 U.S.C. § 522 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 408A · 28 U.S.C. § 158 · 29 U.S.C. § 1002 (§ 3 of the Employee Retirement Income Security Act of 1974)
Relies on Guidry v. Sheet Metal Workers National Pension Fund · Kulp Kulp v. J Zeman · Roup v. Commercial Research, LLC · Cohen v. Borgman
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The [debtors'] opening brief reminds us that Colorado liberally interprets statutes granting exemptions from creditor actions...But even a liberal construction must find support in the statutory text...And there is no support in the text for the [debtors'] argument that § 13-54-102(1)(s) grants an exemption for money distributed to the debtor from a retirement plan.”
1 later decision quote this exact passage · from the majoritye.g. In re Gagow“Property, including funds, held in or payable from any pension or retirement plan..., including those in which the debtor has received benefits or payments ,...including... any individual retirement account , as defined in 26 U.S.C. sec. 408 ...”
1 later decision quote this exact passage · from the majoritye.g. In re Gagow“If the [Colorado] legislature intended to exempt the money received by the [debtors] from their retirement plan, the legislature knew precisely how to say that.”
1 later decision quote this exact passage · from the majoritye.g. In re Gagow
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.