8 Va. App. 143 - Dean v. Dean’s Empirical Analysis

Citation profile

17 state decisions

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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “We find that the evidence supports the finding of the trial court that Frederick Dean intended Mrs. Dean to be more than a “nominal” holder of the stock. In fact, the record clearly establishes his donative intent and the reasons for his making a gift of the stock to his wife. By making a gift they could share a joint tax benefit by deducting the cost of their annual trips to the shareholders’ meetings, and the gift of the stock together with the survivorship rights to Mr. Dean’s interest would give the wife “immediate liquidity” at his death. Apparently, Mr. Dean would have us hold that a gift of property made in order to take advantage of a tax benefit is ineffectual. The right of the Deans to legally claim a tax benefit by deducting her expenses exists only if Marilyn Dean owned the stock. Thus, contrary to Frederick Dean’s claim the record establishes the donative intent necessary on his part to have made an inter vivos gift of the stock to Marilyn Dean.”

   1 later decision quote this exact passage
   e.g. 44 Va. App. 287 - Cirrito v. Cirrito