171 W. Va. 648 - Hydraulics, Inc. v. Dailey’s Empirical Analysis
1983
Citation profile
3 state decisions
Relationships
Relies on Federal Communications Commission v. Home Box Office, Inc. · Northwestern States Portland Cement Co. v. Minnesota · Western Live Stock v. Bureau of Revenue · Underwood Typewriter Co. v. Chamberlain · Adams Mfg Co v. Storen
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In its most comprehensive form the statute [W-Va.Code § 11-13-1 et seq.\ listed the following categories of businesses upon which the State could impose its B & 0 tax: production of coal and other natural resources, W.Va.Code, ll-13-2a; manufactured or compounded products, W.Va. Code, 11 — 13—2b; business of selling tangible property, W.Va.Code, ll-13-2c; public service or utility business, W.Va.Code, 11-13 — 2d; business of contracting, W.Va.Code, ll-13-2e; business of operating amusements, W.Va.Code, ll-13-2g; service business or calling not otherwise specifically taxed, W.Va.Code, 11 — 13—2h; business of furnishing property for hire, W.Va.Code, 11 — 13—2i; small loan business, W.Va.Code, 11 — 13—2j; banking and other financial businesses, W.Va.Code, ll-13-2k; an additional surtax on coal production, W.Va.Code, 11-13-21; generation or production of electric power, W.Va.Code, ll-13-2m.”
1 later decision quote this exact passage“Upon every person engaging or continuing within this State in any service business or calling not otherwise specifically taxed under this law, there is likewise hereby levied and shall be collected a tax equal to one and fifteen one-hundredths percent of the gross income of any such business. (Emphasis added.)”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.