2002 Pa. Super. 361 - MacKinley v. Messerschmidt’s Empirical Analysis
2002
Citation profile
11 state decisions
Relationships
Applies 26 U.S.C. § 421
Relies on Melzer v. Witsberger · Pallotto v. Board of School Directors of North Clarion County School District · 455 Pa. Super. 63 - Darby v. Darby · 395 Pa. Super. 473 - Blaisure v. Blaisure · Labar v. Labar
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.
““Income.” Includes compensation for services, including, but not limited to, wages, salaries, bonuses, fees, compensation in kind, commissions and similar items; income derived from business; gains derived from dealings in property; interest; rents; royalties; dividends; annuities; income from life insurance and endowment contracts; all forms of retirement; pensions; income from discharge of indebtedness; distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust; military retirement benefits; railroad employment retirement benefits; social security benefits; temporary and permanent disability benefit; workers’ compensation; unemployment compensation; other entitlements to money or lump sum awards, without regard to source, including lottery winnings; income tax refunds; insurance compensation or settlements; awards or verdicts; and any form of payment due to and collectible by an individual regardless of source.”
3 later decisions quote this exact passage“A stock option, typically a "form of compensation,” is defined as "an option to buy or sell a specific quantity of stock at a designated price for a specified period regardless of shifts in market value during the period.” An option is "vested” when all conditions attached to it have been satisfied and it may be exercised by the employee.”
1 later decision quote this exact passage“once vested, stock options become accessible to a parent and so should be accessible to her children as well.”
1 later decision quote this exact passagee.g. MacKay v. MacKay
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.