Osmar v. Mahan’s Empirical Analysis
2002
Citation profile
4
cited by 4 later decisions
1
states following
March 2022
most recently cited
2 state decisions
Relationships
Applies 26 U.S.C. § 71
Relies on Miller v. Miller · Bennett v. Bennett · Faulkner v. Goldfuss · J.L.P. v. V.L.A. · C.G.A. v. State
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although the Internal Revenue Code's definition of”
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.