Johnson v. Sparkman’s Empirical Analysis

Citation profile

22 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Property exempt from taxation under the Constitution for charitable and educational purposes has reference only to such property as is dedicated to the public and used exclusively for that purpose or to such extent as Section 192.06, Florida Statutes of 1941, F.S.A., defines.”

   2 later decisions quote this exact passage
   e.g. Coppock v. Blount · Haines v. St. Petersburg Methodist Home, Inc.

2. ““The case most strongly relied upon to support appellants’ thesis is Nashville Labor Temple v. City of Nashville, 146 Tenn. 429 , 243 S. W. 78 , 23 A.L.R. 807 . The labor temple held to be exempt in this case was owned by a holding company for the benefit of numerous labor organizations. It was used by them to hold labor meetings, to instruct classes in the trades and crafts. It supported a school for mechanical drawing which was open to the public four nights in the week without charge and the instructors were paid by the Watkins Institute and the Federal Gov- eminent. Its Auditorium was furnished to the public without charge for the Nashville Symphony Orchestra and for other educational and cultural purposes. Such was the factual set-up upon which the Labor Temple was exempted under the Law of Tennessee, but the Court expressly held that the fact that it dispenses charity to its indigent members and their families would not exempt it from taxation as a charity. By withdrawing the question from the fog of legal pathology and turning on the light of factual analysis the Court could have hardly reached any other conclusion.””

   1 later decision quote this exact passage
   e.g. County Assessor v. United Brotherhood of Carpenters & Joiners, Local No. 329

3. “After all is said, the main reason for this instruction is to better the social, economic and political status of appellants' members — certainly a commendable purpose — but the insurance companies, Fuller Brush Salesmen, hardware organizations and many other commercial companies call their employees in at stated intervals and require them to attend a school of instruction to imbibe selling talk and trade techniques to make them more efficient in their line. If appellants' logic is followed to its ultimate conclusion, there would be no end to the organizations that would be here seeking tax exemption on the ground that their property was devoted to an educational purpose.”

   1 later decision quote this exact passage
   e.g. In Re Gem State Academy Bakery