Sammons v. Elder’s Empirical Analysis
1997
Citation profile
16 state decisions
How this case has been cited
Cited by 17 later decisions — most recently June 2017
16 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 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974)
Relies on Westech Engineering, Inc. v. Clearwater Constructors, Inc. · Thompson v. Thompson · Shriner's Hospital for Crippled Children of Texas v. Stahl · White v. Taylor · Regan v. Lee
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“savings account and/or savings certificate,”
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.