112 N.C. App. 788 - Harvey v. Harvey’s Empirical Analysis
1993
Citation profile
6 state decisions
How this case has been cited
Cited by 6 later decisions — most recently March 2019
6 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 29 U.S.C. § 1056 (§ 206 of the Employee Retirement Income Security Act of 1974)
Relies on 75 N.C. App. 414 - Poore v. Poore · Poore v. Poore · 72 N.C. App. 409 - Weaver v. Weaver · 55 N.C. App. 551 - Pake v. Byrd · 111 N.C. App. 541 - Wilkins v. Wilkins
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[E]vidence of circumstances not in existence on the date of separation is not competent evidence for the purpose of valuing a marital asset. . . . [I]t is improper to consider possible tax consequences as a distributive factor under G.S. § 50-20(c)(ll) in the absence of evidence that some taxable event has already occurred or that the distribution ordered by the court will itself create some immediate tax consequence to either of the parties.... [I]t was improper for the court to consider such hypothetical and speculative tax consequences in valuing defendant’s partnership interest.”
1 later decision quote this exact passage“[w]hen valuing a professional practice, a court should consider the business' fixed assets, the value of its work in progress and accounts receivable, its goodwill and its liabilities.”
1 later decision quote this exact passagee.g. Arroyo v. Yanez
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.