Wilson v. Wilson’s Empirical Analysis
1992
Citation profile
9 state decisions
How this case has been cited
Cited by 9 later decisions — most recently June 2017
9 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
Applies 26 U.S.C. § 152
Relies on 547 So. 2d 766 - Nichols v. Tedder · 178 W. Va. 563 - Cross v. Cross · 178 Ill. App. 3d 212 - In Re Marriage of Einhorn · Lincoln v. Lincoln · Motes v. Motes
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the trial court has the power to allocate the exemptions and the power to order the custodial parent to execute the exemption waiver . . . .”
1 later decision quote this exact passagee.g. BARNES v. BARNES“the custodial parent signs a written declaration [waiving the right to claim the child],”
1 later decision quote this exact passagee.g. BARNES v. BARNES“custodial parent [does] not claim such child as a dependent for [that taxable year],”
1 later decision quote this exact passagee.g. BARNES v. BARNES
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.