O'Malley v. Commissioner’s Empirical Analysis
1991
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently November 2010
4 federal appellate ·
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 18 U.S.C. § 1343 · 18 U.S.C. § 1952 · 18 U.S.C. § 371
Relies on Central States, Southeast & Southwest Areas Pension Fund v. Central Transport, Inc. · United States v. Williams · Donovan v. Mazzola · O'Malley v. Commissioner · Rutland v. Commissioner
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“), was managed by a board of employer and employee trustees. O'Malley was a member of the Board. Companies doing business in the Central States, Southeast, or Southwest contributed to the Pension Fund. Contributions were pooled (rather than segregated), and the Fund received contributions from O'Malley's employer, C.W. Transport Company, for approximately 1,800 employees. 3 The Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001-1461 (”
1 later decision quote this exact passage“[t]he basis for liability of a disqualified person for the excise tax under section 4975(a) and (b), i.e., participation, is not the same as the basis for liability of a fiduciary under section 406(a). A fiduciary is liable under section 406(a), ERISA, [same as 29 U.S.C. S 1106(a)], if he or she knowingly caused the plan toengage in a transaction which is described in section 406(a)(1), ERISA.”
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.