Teeples v. Teeples’s Empirical Analysis
2012
Citation profile
3 state decisions
Relationships
Applies 26 U.S.C. § 1368 · 26 U.S.C. § 1377 · 26 U.S.C. § 801
Relies on 375 Ill. App. 3d 817 - In Re Marriage of Joynt · KM Upstream, LLC v. Elkhorn Construction, Inc. · 40 Kan. App. 2d 422 - In Re the Marriage of Matthews
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a corporation makes a distribution of property to a shareholder with respect to that shareholder's stock, the portion of the distribution which is a dividend must be included in the shareholder's income as well.”
1 later decision quote this exact passagee.g. Jessica Lyn Hofhine“Shareholders in S corporations are taxed based on their pro rata share of the corporation's income.”
1 later decision quote this exact passagee.g. Lemus v. Martinez“The function of a Schedule K-1 is to reflect a shareholder's share of the corporation's income.”
1 later decision quote this exact passagee.g. Lemus v. Martinez
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.