186 W. Va. 147 - Kimble v. Kimble’s Empirical Analysis
1991
Citation profile
17 state decisions
Relationships
Relies on 172 W. Va. 158 - LaRue v. LaRue · 183 W. Va. 451 - Whiting v. Whiting · 183 W. Va. 528 - Bettinger v. Bettinger · 184 W. Va. 744 - Wood v. Wood · 154 W. Va. 190 - Smith v. Godby
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. “ ‘The fair market value of a closely held corporation or other business is not necessarily equivalent to its ‘net value’ under W.Va.Code, 48-2-32(d)(l) (1984). Under this provision, the net value of a closely held corporation or business equals the net amount realized by the owner should the corporation or business be sold for its fair market value. The pertinent inquiry that must be made is whether the owner-seller will be responsible for the debts of the corporation or business, assuming a sale for its market value.’ Syllabus Point 3, Tankersley v. Tankersley, 182 W.Va. 627 , 390 S.E.2d 826 (1990).” 1”
2 later decisions quote this exact passage · from the majority
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.