439 Pa. Super. 283 - Smith v. Smith’s Empirical Analysis
1995
Citation profile
36 state decisions
How this case has been cited
Cited by 38 later decisions — most recently April 2022 · most notably 449 Pa. Super. 209 - Litmans v. Litmans (1996), Verholek v. Verholek (1999)
36 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
Relies on Bryson Properties, XVIII v. Travelers Insurance Co. · City of Hazleton v. City Council · Commonwealth v. Clark · In Re Nomination Petition of Wesley · Office of Disciplinary Counsel v. Van Youngman
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.
“If a taxable event such as a sale or other transfer of property is required by the award of equitable distribution, or is certain to occur shortly thereafter, the tax liability of the parties can be reasonably ascertainable. However, where there is merely a likelihood or possibility that a taxable event will occur, the court is left to speculate as to the tax consequences. In order to insure a “fair and just determination and settlement of property rights” we favor predictability over mere surmise in the valuation and distribution of marital property after divorce. Accordingly, we hold that potential tax liability may be considered in valuing marital assets only where a taxable event has occurred as a result of the divorce or equitable distribution of property or is certain to occur within a time frame such that the tax liability can be reasonably predicted.”
1 later decision quote this exact passage““there is no simple formula by which to divide marital property. The method of distribution derives from the facts of the individual case. The list of factors of [section 3052(a) ] serves as a guideline for consideration, although the list is neither exhaustive nor specific as to the weight to be given the various factors. Thus, the court has flexibility of method and concomitantly assumes responsibility in rendering its decisions.” Semasek v. Semasek, 331 Pa.Super. 1, 11 , 479 A.2d 1047, 1052 (1984),' modified, 509 Pa. 282 , 502 A.2d 109 (1985).”
1 later decision quote this exact passage
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.