563 So. 2d 1244 - Boudreau v. Boudreau’s Empirical Analysis
1990
Citation profile
6 state decisions
Relationships
Applies 26 U.S.C. § 152
Relies on Missouri v. Continential Insurance Cos. · Unimet Corp. v. United Steelworkers · 547 So. 2d 766 - Nichols v. Tedder · Hughes v. Hughes · 178 W. Va. 563 - Cross v. Cross
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“purpose [of the amendments] was to alleviate the administrative burden which had been placed on the Internal Revenue Service (I.R.S.) due to the necessity for it to become involved in making determinations as to which parent provided the larger portion of a child’s support if the parties disagreed and both sought to claim the exemption.”
1 later decision quote this exact passage“... [A] provision for child support shall consider the impact of any dependency exemption granted to a parent by provisions of any revenue law and shall allocate such exemption to either parent. * * * * * *”
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.