Scheppers v. Scheppers’s Empirical Analysis
2001
Citation profile
20 state decisions
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 74
Relies on Lukhard v. Reed · 60 Cal. App. 4th 519 - In Re Marriage of Schulze · 75 Cal. App. 4th 1442 - County of Kern v. Castle · 61 Cal. 2d 186 - McCulloch v. Franchise Tax Board · Campodonico v. United States
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the mother were deemed to have received $200,000 in income in the year in which the insurance proceeds were paid, what would happen the following year when her income would be $200,000 less? Would she be entitled to immediately move for an increase in child support? And if so, what is the sense in treating the insurance proceeds as income in the first place?”
1 later decision quote this exact passage“Although federal law is not conclusive on the interpretation of section 4058, it is persuasive, because `[t]he operative language in subdivision (a) [of section 4058], i.e., "annual gross income ... means income from whatever source derived,”
1 later decision quote this exact passage“Although federal law is not conclusive on the interpretation of section 4058, it is persuasive, because `[t]he operative language in subdivision (a) [of section 4058], i.e.,”
1 later decision 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.