Kushner v. Commonwealth’s Empirical Analysis

Citation profile

3 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “except as otherwise provided in section 1102-C.3” must be construed as pertaining only to those section 1102-C.3 exclusions which are applicable to statutory mergers or transfers between a corporation or association and its shareholders or members. (Board decision at 3-2.) In their Petition for Review to this court, the Tysons challenged the Board’s determination as excessively narrow and contrary to the plain meaning of section 1102-C.4, asserting that the phrase "except as otherwise provided in section 1102-C.3”

   1 later decision quote this exact passage
   e.g. Tyson v. Commonwealth

2. “Every person who makes, executes, delivers, accepts or presents for recording any document or in whose behalf any document is made, executed, delivered, accepted or presented for recording, shall be subject to pay for and in respect to the transaction ... a State tax at the rate of one per cent of the value of the real estate represented by such document, [[Image here]]”

   1 later decision quote this exact passage
   e.g. Tyson v. Commonwealth