455 Pa. Super. 63 - Darby v. Darby’s Empirical Analysis
1996
Citation profile
32 state decisions
How this case has been cited
Cited by 34 later decisions — most recently February 2017 · most notably 2005 Pa. Super. 424 - Stamerro v. Stamerro (2005), 2002 Pa. Super. 132 - Portugal v. Portugal (2002)
32 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. § 104
Relies on 339 Pa. Super. 312 - Butler v. Butler · 453 Pa. Super. 576 - Leister v. Leister · 395 Pa. Super. 473 - Blaisure v. Blaisure · 276 Pa. Super. 51 - Dugery v. Dugery · 364 Pa. Super. 67 - Flory v. Flory
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Income." Includes compensation for services, including, but not limited to, wages, salaries, bonuses, fees, compensation in kind, commissions and similar items; income derived from business; gains derived from dealings in property; interest; rents; royalties; dividends; annuities; income from life insurance and endowment contracts; all forms of retirement; pensions; income from discharge of indebtedness; distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust; military retirement benefits; railroad employment retirement benefits; social security benefits; temporary and permanent disability benefits; workers' compensation; unemployment compensation; other entitlements to money or lump sum awards, without regard to source, including lottery winnings; income tax refunds; insurance compensation or settlements; awards or verdicts; and any form of payment due to and collectible by an individual regardless of source.”
3 later decisions quote this exact passage“We are not persuaded that the tax definitions of income are controlling with regard to defining income for purposes of support. Tax law contains many preferences and definitions for fiscal and other purposes which have no relationship to support. We specifically have held that taxable income is not the same as net income used to determine support obligations. See Flory v. Flory, 364 Pa.Super. 67 , 527 A.2d 155 [, 157] (1987) (it is actual income and not taxable income which constitutes the basis for calculating support). Moreover, the support law contains no reference to tax law.”
2 later decisions quote this exact passage“actual earnings are not necessarily utilized; courts are required to determine ability to pay from all financial resources”
2 later decisions 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.