King v. Comm'r’s Empirical Analysis

Citation profile

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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “child shall be treated, for purposes of subsection(a), as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (hereinafter in this subsection referred to as the "custodial parent”

   5 later decisions quote this exact passage
   e.g. Carl Knochelmann, Jr. v. Comm'r of Internal Revenue · Giannantonio v. Comm'r

2. “Sec. 152(e)(1). If the requirements of section 152(e)(1) are met, the child is treated as having received over half of his support from the custodial parent, and the custodial parent is entitled to the dependency exemption deduction. The noncustodial parent can gain entitlement to the deduction if the custodial parent executes a valid written declaration under section 152(e)(2) releasing the claim to the deduction. King v. Commissioner , 121 T.C. 245 , 249 (2003) . Petitioner does not contend that he is the custodial parent. In fact, in his petition, petitioner states:”

   2 later decisions quote this exact passage
   e.g. Giannantonio v. Comm'r · 2015 T.C. Memo. 171 - Stapleton v. Comm'r

3. “the legislative history of section 152(e) does not provide support for deviating from the plain meaning of the statute that the special support test can apply to parents who have never married each other.”

   1 later decision quote this exact passage
   e.g. 2006 T.C. Summary Opinion 168 - Anderson v. Comm'r