formula factors in New York

10 New York opinions name it 3 courts 1965–2023 2 in the last five years

The cases below were cited by New York courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (4)

Case	Followed	Cited
In re the Estate of Gilligangreen nyappdiv · 1998 · cited in 2 New York opinions naming this issue, 2014–2014 2 sentences 2014The clause here references federal estate tax laws not to minimize tax liability, but to account for an uncertain value to include in the taxable estate upon death of the grantor, to be distributed in proportion to each of the beneficiaries’ taxable share of the estate (see EPTL 2-1.8 [a]; Matter of Gilligan, 247 AD2d 383, 383-384 [2d Dept 1998]). 2014The clause here references federal estate tax laws not to minimize tax liability, but to account for an uncertain value to include in the taxable estate upon death of the grantor, to be distributed in proportion to each of the beneficiaries’ taxable share of the estate (see EPTL 2-1.8 [a]; Matter of Gilligan, 247 AD2d 383, 383-384 [2d Dept 1998]).	2	2
Francis v. Francisgreen nyappdiv · 2013 · cited in 1 New York opinions naming this issue, 2022–2022 1 sentence 2022Accordingly, we vacate the pendente lite maintenance award and remand the matter for a reconsideration of the award in light of the directives of Domestic Relations Law § 236(B) (5-a), including the articulation of any other factors the court considers in deviating from the presumptive award ( see Francis , 111 AD3d at 455).	1	1
Khaira v. Khairagreen nyappdiv · 2012 · cited in 1 New York opinions naming this issue, 2022–2022 1 sentence 2022Where, as here, there is a deviation, the statute requires the court to explain the reasons for any deviation from the result reached by the formula factors ( Khaira v Khaira , 93 AD3d 194, 197 [1st Dept 2012]).	1	1
Winckel v. Atlantic Rentals & Sales, Inc.green nyappdiv · 1990 · cited in 1 New York opinions naming this issue, 2004–2004 1 sentence 2004As the lessor of the vehicle, Formula can be held liable regardless of the fact that it did not manufacture either part of the vehicle (see Winckel v Atlantic Rentals & Sales, 159 AD2d 124, 128-129 [1990]).	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in New York. Read the followed side critically anyway.

Also cited on this issue (8)

Case	Cited	Years
Reynolds v. Russell green delch · 1981 2 sentences 1988It is clear from a review of this will and codicil that the circumstances thereof bring it squarely within the purview of the transition rule of ERTA (Matter of Stonehill, 136 Misc 2d 272 [Sur Ct, Monroe County 1987]; Reynolds v Russell, 433 A2d 699 [Del Ch, Sussex County 1981]). 1987(Reynolds v Russell, 433 A2d 699 [Del].) The 1981 act provided that the unlimited marital deduction was not to apply to transfers resulting from a will executed before September 12, 1981, that contains a formula marital deduction clause where State law would not construe a formula clause as referring to the unlimited marital deduction.	2	1987–1988
Rosenbaum v. Festinger green nyappdiv · 2017 1 sentence 2023The defendant appealed the conditional order of preclusion, and this Court affirmed ( see Rosenbaum v Festinger , 151 AD3d 897 ).	1	2023–2023
Meyer v. Meyer green nyappdiv · 1991 1 sentence 1992Because shelter is inherent in the basic child support obligation, it was improper for Supreme Court to compel payment of the mortgage on the children’s residence in addition to the formula standard without stating the reasons for deviating from the formula (see, Meyer v Meyer, 173 AD2d 1021 ).	1	1992–1992
Brousseau v. Rosenthal green nycivct · 1980 1 sentence 1988(See, e.g., Hersh v Heiffler, NYLJ, Oct. 18, 1985, at 16, col 5 [App Term 1985]; Blauvelt v Cleveland, 198 App Div 229 [4th Dept 1921]; Brousseau v Rosenthal, 110 Misc 2d 1054 [Civ Ct 1980]; Stettner v Graubard, 82 Misc 2d 132 , supra.) Here, the age, health and traits of Tucker do not provide an adequate benchmark of Tucker’s value, "intrinsic” or otherwise.	1	1988–1988
In re the Estate of Stonehill neutral nysurct · 1987 1 sentence 1988It is clear from a review of this will and codicil that the circumstances thereof bring it squarely within the purview of the transition rule of ERTA (Matter of Stonehill, 136 Misc 2d 272 [Sur Ct, Monroe County 1987]; Reynolds v Russell, 433 A2d 699 [Del Ch, Sussex County 1981]).	1	1988–1988
Stettner v. Graubard green nyjustctharriso · 1975 1 sentence 1988(See, e.g., Hersh v Heiffler, NYLJ, Oct. 18, 1985, at 16, col 5 [App Term 1985]; Blauvelt v Cleveland, 198 App Div 229 [4th Dept 1921]; Brousseau v Rosenthal, 110 Misc 2d 1054 [Civ Ct 1980]; Stettner v Graubard, 82 Misc 2d 132 , supra.) Here, the age, health and traits of Tucker do not provide an adequate benchmark of Tucker’s value, "intrinsic” or otherwise.	1	1988–1988
Blauvelt v. Cleveland green nyappdiv · 1921 1 sentence 1988(See, e.g., Hersh v Heiffler, NYLJ, Oct. 18, 1985, at 16, col 5 [App Term 1985]; Blauvelt v Cleveland, 198 App Div 229 [4th Dept 1921]; Brousseau v Rosenthal, 110 Misc 2d 1054 [Civ Ct 1980]; Stettner v Graubard, 82 Misc 2d 132 , supra.) Here, the age, health and traits of Tucker do not provide an adequate benchmark of Tucker’s value, "intrinsic” or otherwise.	1	1988–1988
City Bank Farmers Trust Co. v. Green neutral nysupct · 1936 1 sentence 1965The phrase “ intestate share ” is a word of art and fixes the upper limit upon the share of a spouse under section 18, and must be distinguished from the phrase “ share in intestacy ” which is a phrase of general description relating to participation in an intestate estate (Matter of Goldsmith, 160 Misc. 370 ).	1	1965–1965

Statutes the citing opinions construe

NY § N.Y. Domestic Relations Law § 240 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

CA 51 (1931–2021) TX 10 (2015–2018) NY 10 (1965–2023) WA 10 (1955–2010) PA 4 (1938–1984) AL 4 (1981–2004) SC 4 (2012–2016) MO 4 (1892–2014) AK 2 (2005–2012) MA 2 (1951–2004) OR 2 (1981–1981) NC 2 (1916–1963) FL 2 (1969–1999) IL 2 (1972–1976) MS 2 (1963–1974) MI 2 (1964–1996) AR 2 (1928–2003)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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