In re Reid’s Empirical Analysis

Citation profile

3 federal appellate · 2 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Tbe purpose of tbe provisions of section 3846 is plainly to promote tbe collection from eacb taxpayer of his just share of state, county, and municipal taxes, and to that end to require from eacb property owner tbe full dis-closure of all bis taxable property under tbe state’s pledge that the statement shall be kept inviolate, save to tbe officials for whose information and guidance it was made. To permit that information to become public would defeat tbe plain purpose of tbe statute by deterring the taxpayer from revealing what frequently could not be learned from any other source. * * * To sanction the violation of that pledge by denying tbe taxpayer tbe protection o'f tbe statute would invite refusals to obey tbe law, evasions, and perjury, often injuriously affect tbe interests of tbe taxpayer, would obstruct tbe collection of taxes, and diminish tbe revenues of the state. Tbe power of tbe Legislature to prevent these consequences is unquestionable. Tbe wisdom and policy of the act must be conclusively assumed. Its meaning is unequivocal, and needs no construction.””

   1 later decision quote this exact passage · from the majority
   e.g. Footville Condensed Milk Co. v. Warner

2. “a rule of evidence which the Courts of the United States will enforce.”

   1 later decision quote this exact passage · from the majority
   e.g. In the Matter of Grand Jury Impaneled January 21, 1975 (Two Cases). Appeal of Abraham E. Freedman, in No. 76-1248. Appeal of Americo v. Cortese, in No. 76-1276