Walker v. Mather’s Empirical Analysis
959 F.2d 894 · 1992
Citation profile
204 federal appellate · 9 district · 3 state decisions
How this case has been cited
Cited by 485 later decisions — most recently September 2020 · most notably Kaul v. Stephan (1996), United States v. Calderon (2005)
204 federal appellate · 9 district · 3 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. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974)
Relies on Singleton v. Wulff · Bibby v. United States · Home Building & Loan Ass'n v. Blaisdell · Daniel v. Security Pacific National Bank · United States Trust Company of New York v. New Jersey
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 485 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has not attempted to articulate a reason for us to depart from the general rule that 'a federal appellate court does not consider an issue not passed upon below.'”
12 later decisions quote this exact passage · from the majority“seems peculiar when considering that Oklahoma's authority to legislate bankruptcy exemptions flows from that very [C]ongress.”
2 later decisions quote this exact passage · from the majoritye.g. In Re Seltzer · Seltzer v. Cochrane“no reason exists to declare the exemption statute an unconstitutional impairment of contract.”
2 later decisions quote this exact passage · from the majoritye.g. In Re Seltzer · Seltzer v. Cochrane
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.