Stand Energy Corp. v. Epler’s Empirical Analysis

Citation profile

12 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"In any action involving a judicial sale, a court must determine the present value and priority of a dower interest `in accordance with section 2131.01 of the Revised Code.' R.C. 2103.041 . In turn, R.C. 2131.01 states that ` [p]resent values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.' Under R.C. 5731.01 (B), present value is defined as : `[T]he price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. All relevant facts and elements of value as of the valuation date shall be considered in determining such value. `The rulings and regulations of the internal revenue service and decisions of the federal courts defining the principles applicable in determining fair market value for purposes of the federal estate tax imposed by Subchapter A, Chapter 11 of the Internal Revenue Code of 1954, 26 U.S.C. 2001 , as amended, shall be applied in determining fair market value * * *.' "In the case at bar, the trial court ordered the parties to use the Bowditch Contingent Dower Table to determine the present value of Stephanie's dower interest. The parties do not dispute that the Bowditch table is not part of the rules and regulations of the Internal Revenue Service (`IRS') applicable in determining fair market value for purposes of federal estate tax”

   1 later decision quote this exact passage
   e.g. Deutsche Bank Trust Co. Ams. v. Smith, 89738 (6-10-2008)

2. “In the case at bar, the trial court ordered the parties to use the Bowditch Contingent Dower Table to determine the present value of Stephanie's dower interest. The parties do not dispute that the Bowditch table is not part of the rules and regulations of the Internal Revenue Service (`IRS') applicable in determining fair market value for purposes of federal estate tax. Because R.C. 5731.01 (B) requires the use of an applicable IRS table, we conclude that the trial court erred in ordering the parties to use the Bowditch table.”

   1 later decision quote this exact passage
   e.g. Deutsche Bank Trust Co. Ams. v. Smith, 89738 (6-10-2008)

3. “determination on the presentation of further evidence and also found that the amount was to be calculated upon the value of the property at the sheriff's sale. This was improper. {¶ 68} In an action involving a judicial sale, a court must determine the present value of the dower interest and award that amount to the spouse from the proceeds of the sale. R.C. 2103.041 . The trial court was required to make a determination of”

   1 later decision quote this exact passage
   e.g. Deutsche Bank Trust Co. Ams. v. Smith, 89738 (6-10-2008)