53 Va. App. 476 - Gilliam v. McGrady’s Empirical Analysis
2009
Citation profile
2 state decisions
Relationships
Applies 26 U.S.C. § 3402 · 26 U.S.C. § 6671 · 26 U.S.C. § 6672 · 26 U.S.C. § 7202 · 26 U.S.C. § 7501
Relies on Lawrence v. Texas · Slodov v. United States · United States v. Pomponio · O'Connor v. United States · Martin v. Ziherl
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“While the statute only creates a presumption for "all property" acquired during the marriage, we see no principled reason why the presumption should not apply to debt acquired during the marriage. Property and debt are both components of an equitable distribution award.”
1 later decision quote this exact passagee.g. Gilliam v. McGrady“The court shall also have the authority to apportion and order the payment of the debts of the parties, or either of them, that are incurred prior to the dissolution of the marriage, based upon the factors listed in subsection E.”
1 later decision quote this exact passagee.g. Gilliam v. McGrady“to consider the purpose of the trust fund tax debt, as well as who benefited from it, in order to classify that debt as marital or separate. . . .”
1 later decision quote this exact passagee.g. Gilliam v. McGrady
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.