95 Ark. App. 274 - White v. White’s Empirical Analysis
2006
Citation profile
12 state decisions
Relationships
Applies 26 U.S.C. § 1001
Relies on Helvering v. Horst · Cottage Savings Association v. Commissioner of Internal Revenue · Helvering v. Bruun · Glaverbel Societe Anonyme v. Northlake Marketing & Supply, Inc. · Ford v. Ford
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is this lack of sale or disposition that distinguishes this case from Ford v. Ford , 347 Ark. 485 , 65 S.W.3d 432 (2002), where our supreme court held that one-time income such as an inheritance and the cashing in of a certificate of deposit was "income" within the meaning of the guidelines. Under the facts of this case, we hold that the trial court abused its discretion by including the capital gain in Phillip's income for child-support purposes. We therefore reverse and remand for proper calculation of Phillip's child-support obligation.”
1 later decision quote this exact passagee.g. Grimsley v. Drewyor“sold or otherwise disposed of the property”
1 later decision quote this exact passagee.g. Grimsley v. Drewyor
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.