Dupee v. Tracy’s Empirical Analysis

Citation profile

27 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “'For tax purposes, a Subchapter S Corporation differs significantly from a normal corporation in that the profits generated through the S corporation are taxed as personal income to the shareholders. The taxable income of an S corporation is computed essentially as if the corporation were an individual.' " Id., quoting 26 U.S.C. 1366(b). Nos. 14AP-502 and 503 11 {¶26} R.C. 3105.18(C) requires a trial court to consider the "income of the parties from all sources, including, but not limited to, income derived from property divided, disbursed, or distributed under section 3105.171 of the Revised Code[.]”

   1 later decision quote this exact passage
   e.g. Dach v. Homewood

2. “[A]n S Corporation is considered a 'flow through' entity whereby the income and losses of the business are nontaxable to the corporation but instead flow through to the individual shareholders.”

   1 later decision quote this exact passage
   e.g. Dach v. Homewood