Hier v. Hieb’s Empirical Analysis
1997
Citation profile
10 state decisions
How this case has been cited
Cited by 11 later decisions — most recently January 2010
10 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. § 162 · 26 U.S.C. § 274
Relies on Commissioner of Internal Revenue v. Flowers · Stout v. Stout · Edwards v. Edwards · Shaver v. Kopp · Wolf v. Wolf
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Child support determinations are governed by N.D.A.C. Chapter 75-02-04.1. A correct finding of an obligor’s net income is essential to determining the proper amount of child support. To determine the proper amount of support owed, the court must first determine the obligor’s net income from all sources and the number of children to be supported. After the obligor’s net income is established, that amount is applied to the Guidelines to determine the proper amount of child support. The amount prescribed by the Guidelines enjoys a rebuttable presumption of correctness.””
3 later decisions quote this exact passagee.g. Tej v. Ts · Henry v. Henry“After adjusted gross income from self-employment is determined, all business expenses allowed for taxation purposes, but which do not require actual expenditures, such as depreciation, must be added to determine net income from self-employment. Business costs actually incurred and paid, but not expensed for internal revenue service purposes, such as principal payments on business loans (to the extent there is a net reduction in total principal obligations incurred in purchasing depreciable assets), may be deducted to determine net income from self-employment.”
1 later decision quote this exact passagee.g. Christl v. Swanson
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.