Singer v. Dickinson’s Empirical Analysis
1992
Citation profile
1 district · 122 state decisions
How this case has been cited
Cited by 123 later decisions — most recently December 2024 · most notably Cuyahoga Support Enforcement Agency v. Guthrie (1999), In Re Custody of Harris (2006)
1 district · 122 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 Missouri v. Continential Insurance Cos. · Unimet Corp. v. United Steelworkers · Wolfe v. Wolfe · Bobo v. Jewell · Hughes v. Hughes
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 123 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Such savings would occur through allocation to the noncustodial parent only if the noncustodial parent’s taxable income falls into a higher tax bracket than the tax bracket of the custodial parent. See Bobo, supra, 38 Ohio St.3d at 333 , 528 N.E.2d at 183 . If both parents’ incomes are taxed in the same tax bracket, no net savings are realized by allocating the exemption to the noncustodial parent. In determining whether taxes would be saved by allocating the federal tax dependency exemption to the noncustodial parent, a court should review all pertinent factors, including the parents’ gross incomes, the exemptions and deductions to which the parents are otherwise entitled, and the relevant federal, state, and local income tax rates.” Singer, 63 Ohio St.3d at 415-416 , 588 N.E.2d at 812 . See, also, Murphy v. Dennis (Sept. 8, 1992), Butler App. No. CA91-122216, unreported, 1992 WL 217509 .”
15 later decisions quote this exact passage“If the parties do not agree, the court, in its order, may permit the parent who is not the residential parent and legal custodian to claim the children as dependents for federal income tax purposes only if the court determines that this furthers the best interest of the children * * *. In cases in which the parties do not agree which parent may claim the children as dependents, the court shall consider, in making its determination, any net tax savings, the relative financial circumstances and needs of the parents and children, the amount of time the children spend with each parent, the eligibility of either or both parents for the federal earned income tax credit or other state or federal tax credit, and any other relevant factor concerning the best interest of the children.”
3 later decisions quote this exact passage“(ii) who are separated under a written separation agreement, or {¶ 42}”
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.