Wetherbee v. State’s Empirical Analysis

Citation profile

7 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[S]uch an approach takes too mechanical a view of the taxing statute. The intention of the legislature as it relates to security transactions is plainly stated. They are exempt from the tax. If the tax is to be enforced according to its substantial import, the tax department must not be confined to labels on transactions. . . . Once the facts establish, in substance, as they do here, that the transaction is to secure a debt, the exemption applies.”

   1 later decision quote this exact passage
   e.g. Chamberlin v. Vermont Department of Taxes