Ross v. McCabe’s Empirical Analysis

Citation profile

6 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Residents of Tennessee who receive income from trust estates located without the State of Tennessee, any portion of which is invested in securities, the income from which is taxable under this law whether said trust estate be revocable or irrevocable, shall file with the commissioner of finance and taxation, as part of his income tax return a sworn statement of the trustee, executor or other administrator of said trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this law. And if such resident of Tennessee fails to file such sworn statement from the trustee, executor or other administrator, then he shall report for income taxation in the manner otherwise provided in the law the entire amount of income received by him from such trust estate.”

   1 later decision quote this exact passage · from the majority
   e.g. Sanborn v. McCanless

2. “The fact that the income is received through the medium of a trustee rather than direct from the obligor is immaterial.... Were it otherwise, a person with a large income from stocks and bonds could evade the tax by placing such securities in the hands of a foreign trustee.”

   1 later decision quote this exact passage · from the majority
   e.g. Mote v. Olsen

3. “The person who enjoys the benefits of the income is the party against whom the statute is directed.”

   1 later decision quote this exact passage · from the majority
   e.g. Sanborn v. McCanless