In Re Atallah’s Empirical Analysis
1989
Citation profile
2 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 21 later decisions — most recently July 2012
2 federal appellate · 3 district · 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. § 110 · 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) · 29 U.S.C. § 1001 (§ 2 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1002 (§ 3 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1003 (§ 4 of the Employee Retirement Income Security Act of 1974)
Relies on United States v. Whiting Pools, Inc. · Bibby v. United States · Daniel v. Security Pacific National Bank · Segal v. Rochelle · Cappaert v. United States
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Individuals are permitted to deduct IRA contributions from their taxable income. Funds placed in an IRA pursuant to 26 U.S.C. § 219 are taxed as ordinary income at the time of distribution 26 U.S.C. § 408 (d). [footnote omitted] Favorable tax treatment was accorded to IRAs in order to encourage retirement savings.”
1 later decision quote this exact passagee.g. In Re Lamb“A restriction on the transfer of a beneficial interest of the debtor in a trust that is enforceable under applicable nonbank-ruptcy law is enforceable in a case under this title.”
1 later decision quote this exact passagee.g. Matter of Velis
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.