Bott v. Commonwealth’s Empirical Analysis

Citation profile

18 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The statute imposing a tax on capital used in business in one form or another has been in force in this State for more than forty years during which time the legislature has apparently acquiesced in the construction placed thereon by the administrative officers. This being true, the tax authorities are not justified in making such a radical change in policy without an appropriate act of the General Assembly. It would be unjust to sustain the assessment of this tax when the same class of property owned by others similarly situated is not taxed.””

   1 later decision quote this exact passage · from the majority
   e.g. Colway Realty Corp. v. Commonwealth

2. ““The Department of Taxation in checking over these returns ascertained that the larger sums for each of the three years listed above as ‘bills payable’ were debts of the individuals secured by a mortgage on the three apartment houses and made for capital outlay. The provisions of section 75 of the Tax Code (Code Sec. 58-422) do not permit such expenditure for capital outlay to be deducted from accounts receivable.””

   1 later decision quote this exact passage · from the majority
   e.g. Colway Realty Corp. v. Commonwealth