Thomas v. Thomas’s Empirical Analysis

Citation profile

3 federal appellate · 179 state decisions

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

1. “the law seems clear: a federal capital gains tax will be incurred on a transfer of property between a husband and a wife pursuant to a divorce or legal separation unless local law holds that the wife had a vested interest in the property transferred similar to coownership as in a community property state. No such vested interest in the wife is recognized in Connecticut. Our law on that issue is quite similar to that of Delaware as discussed in the Davis case_ Thus under both our common law and by statute, a wife’s share in her husband’s estate pursuant to an award in the case of a divorce or legal separation is based upon a liability of the husband and not upon any property right of the wife such as coownership.”

   2 later decisions quote this exact passage
   e.g. Cook v. United States · Cook v. Commissioner

2. “The test for the trier to apply upon an application for an allowance to prosecute an appeal in a divorce action is whether the wife is justified in taking the appeal and whether the resources of the parties are such as to require the husband to finance it.”

   1 later decision quote this exact passage
   e.g. Fahy v. Fahy, No. Fa-79-0232909s (Apr. 27, 1995)