Boone v. Boone’s Empirical Analysis

Citation profile

4 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “David testified that the corporation had no capital assets, and its only product was his own advice to clients. The corporation’s former CPA, Mr. Carpenter, testifying on Peggy’s behalf, corroborated that it was a consulting business with no significant assets or capital investment; its income was generated solely- by David’s expertise in the field. Peggy’s CPA and brother, Lonnie Hardy, did not seriously dispute Mr. Carpenter’s assessment. Peggy’s most emphatic witness, Mr; Youngblood, admitted making many assumptions about the case but never indicated he had any knowledge of how the corporation made its money. All witnesses agreed that just because payments were labeled “corporate distributions” did not determine their true nature. On this evidence, the district court was entitled to find that the “corporate distributions” were income resulting exclusively from David’s effort, skill or industry, and not civil fruits derived by juridical act.”

   1 later decision quote this exact passage
   e.g. Vedros v. Vedros