Aaron v. Aaron’s Empirical Analysis

Citation profile

2 federal appellate · 21 state decisions

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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[W]e have indicated that it is within the trial court’s discretion to consider the tax consequences of its award, but such considerations are not controlling. We do not hold that in a proper case, where sale of real estate is required or is likely to occur within a short time after the dissolution, that the court should not consider tax consequences — indeed it should. Id., at 153 . Similarly, in the present instance where liquidation was likely to occur within a short time in response to federal statutory changes the trial court’s consideration of the tax implications was not improper.”

   2 later decisions quote this exact passage
   e.g. Marriage of Hattstrom v. Hattstrom · Marriage of Balogh v. Balogh

2. “Generally, courts base the distribution of property on the value of the property at the time of distribution and, therefore, are willing to consider only those tax consequences that arise from the distribution itself.”

   1 later decision quote this exact passage
   e.g. Anderson v. Anderson