27 Mass. App. Ct. 502 - Bailey v. Bailey’s Empirical Analysis
1989
Citation profile
13 state decisions
How this case has been cited
Cited by 13 later decisions — most recently May 2013
13 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. § 152
Relies on Missouri v. Continential Insurance Cos. · Hughes v. Hughes · 178 W. Va. 563 - Cross v. Cross · 77 Md. App. 750 - Wassif v. Wassif · Niederkorn v. Niederkorn
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) Custodial parent gets exemption “Except as otherwise provided in this subsection, if — “(A) a child . . . receives over half of his support during the calendar year from his parents — “(i) who are divorced or legally separated under a decree of divorce or separate maintenance, [and] . . . “(B) such child is in the custody of one or both of his parents for more than one-half of the calendar year, such child shall be treated, for purposes of subsection (a), as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (hereinafter in this subsection referred to as the ‘custodial parent’).””
1 later decision quote this exact passagee.g. Iv v. Hang
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.