Stern v. Stern’s Empirical Analysis
1975
Citation profile
5 federal appellate · 184 state decisions
How this case has been cited
Cited by 194 later decisions — most recently August 2017 · most notably Dugan v. Dugan (1983), In Re Marriage of Graham (1978)
5 federal appellate · 184 state decisions — followed in 29 states
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 Rothman v. Rothman · Painter v. Painter · Chalmers v. Chalmers · Todd v. Todd · 29 N.J. Super. 533 - In Re Weeks
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 194 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Generally speaking the monetary worth of this type of professional partnership will consist of the total value of the partners' capital accounts, accounts receivable, the value of work in progress, any appreciation in the true worth of tangible personalty over and above book value, together with good will, should there in fact be any; the total so arrived at to be diminished by the amount of accounts payable as well as any other liabilities not reflected on the partnership books.”
3 later decisions quote this exact passage · from the majority“serves a legitimate end where the interests of minor children are concerned, as well as upon other miscellaneous but rare occasions.”
3 later decisions quote this exact passage · from the majority““The further contention is made that if accounts receivable are to be considered at all, then their value should be diminished by the estimated amount of federal income tax that defendant will be required to pay in respect of these accounts, or some part thereof, as they reach him in the form of later partnership distributions. This argument [also] misconceives the purpose for which the accounts receivable are being considered — to fix a total value of defendant’s partnership interest. The value of the latter asset is in no way diminished by the fact that defendant may thereafter be called upon to pay an income tax resulting in substantial part from his receipt of income from the partnership. The fact that he will pay a tax on these receipts may be a relevant consideration when considering whether a distribution is equitable and is clearly relevant with respect to the determination of alimony, but it does not affect the value of defendant’s interest in the law firm.””
2 later decisions quote this exact passage · from the majority
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.