Fleck v. Fleck’s Empirical Analysis
1988
Citation profile
38 state decisions
How this case has been cited
Cited by 38 later decisions — most recently April 2018 · most notably 547 So. 2d 766 - Nichols v. Tedder (1989), Buchholz v. Buchholz (1999)
38 state decisions — followed in 19 states
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 Fischer v. Fischer · Ruff v. Ruff · 178 W. Va. 563 - Cross v. Cross · Lincoln v. Lincoln · 143 Wis. 2d 166 - Marriage of Pergolski v. Pergolski
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"(e) Support test in case of child of divorced parents, etc "(1) Custodial parent gets exemption. Except as otherwise provided in this subsection, if "(A) a child [as defined in Section 151(e)(3)] 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"). "(2) Exception where custodial parent releases claim to exemption for the year. A child of parents described in paragraph (1) shall be treated as having received over half of his support during a calendar year from the noncustodial parent if "(A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and "(B) the noncustodial parent attaches such written declaration to the noncustodial parent's tax return for the taxable year beginning during such calendar year. "For purposes of this subsection, the term `noncustodial parent' means the parent who is n”
3 later decisions quote this exact passage“[Wle believe the trial court has authority to order the custodial parent to execute consent forms assigning the income tax dependency exemption to the noncustodial parent.. ..”
2 later decisions quote this exact passage“State court allocation of the exemption does not interfere with Congressional intent. It does not involve the IRS in fact finding determinations. State Court involvement has no impact on the IRS. Thus, allocation of the exemption is permissible.”
1 later decision quote this exact passagee.g. Brandriet v. Larsen
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.