MacIas v. MacIas’s Empirical Analysis
1998
Citation profile
6 state decisions
How this case has been cited
Cited by 8 later decisions — most recently January 2018
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 26 U.S.C. § 152
Relies on 547 So. 2d 766 - Nichols v. Tedder · LeClert v. LeClert · 178 W. Va. 563 - Cross v. Cross · Swink v. Fingado · 77 Md. App. 750 - Wassif v. Wassif
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We observe that courts have traditionally considered dependency exemptions as another form of financial resource to be allocated for the benefit of the minor children. Allocating a dependency ex emption to one parent or the other may, as a practical matter, liberate additional funds with which that parent may contribute more to the support and maintenance of the children. For example, if the non-custodial parent enjoys a significantly higher tax bracket than the custodial parent, then awarding the dependency exemption to the non-custodial parent may result in larger tax savings to the non-custodial parent than if the exemption were taken by the lower-income, custodial parent. A court can then route that tax savings into greater support for the children, because increased tax savings will mean increased financial resources that can be utilized for the children’s benefit. In theory, as well as in practice, allocating the dependency exemptions can serve a constructive purpose that in every way conforms to the core responsibility of [that state’s] courts to provide for the minor children of divorce.”
2 later decisions quote this exact passage“a mortgage may be evidence of such intent to transmute, but it is not conclusive and is not, by itself, substantial evidence of intent to transmute”
1 later decision quote this exact passagee.g. Gabriele v. Gabriele“[t]he spouse who argues in favor of transmutation carries what has been variously described as a 'difficult' or a 'heavy' burden[.]”
1 later decision quote this exact passagee.g. Gabriele v. Gabriele
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.