The case is Noel B. v. Anna Maria A. (N.Y. Fam. Ct. Sept. 12, 2014). An excerpt from the opinion:

The Tax Foundation, one of the nation’s leading independent tax policy research organizations, has released its 2014 report on international tax competitiveness:

Consider the persimmon. No wild fruits are so sweet and delectable as ripe persimmons after the first fall freeze, if you can beat the birds to them. But a green persimmon is not just less tasty; it is inedible. Not even a ‘possum will eat a green persimmon.

At JD Supra, a number of attorneys, including Sam's and my former colleague Glen Trudel, ask "