167 Ohio App. 3d 458 - In Re Sullivan’s Empirical Analysis
2006
Citation profile
33 state decisions
How this case has been cited
Cited by 33 later decisions — most recently May 2022 · most notably Huelskamp v. Huelskamp (2009), 147 Cal. App. 4th 1407 - Asfaw v. Woldberhan (2007)
33 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
Relies on C. E. Morris Co. v. Foley Construction Co. · AAAA Enterprises, Inc. v. River Place Community Urban Redevelopment Corp. · Booth v. Booth · Marker v. Grimm · DePalmo v. DePalmo
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(9)(a) "Ordinary and necessary expenses incurred in generating gross receipts" means actual cash items expended by the parent or the parent's business and includes depreciation expenses of business equipment as shown on the books of a business entity. (b) Except as specifically included in "ordinary and necessary expenses incurred in generating gross receipts" by division (C)(9)(a) of this section, "ordinary and necessary expenses incurred in generating gross receipts" does not include depreciation expenses and other noncash items that are allowed as deductions on any federal tax return of the parent or the parent's business.”
2 later decisions quote this exact passage“R.C. 3119.05 does not require strict compliance with the formula set forth therein for the treatment of commissions [and bonuses], as Mr. Allen suggests. R.C. 3119.05 (H) provides that, `when the court or agency calculates gross income, the court or agency, when appropriate, may average income over a reasonable period of years.' Thus, the court had some leeway, and the trial court * * * had the option of averaging or not.”
1 later decision quote this exact passage“it is not the duty of the trial court to ferret out those expenses that qualify as ordinary and necessary. Rather, it is the duty of the obligor to assert that certain items are exempt from inclusion as gross income pursuant to this exception.”
1 later decision quote this exact passagee.g. Shendel v. Graham
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.