State v. Smith’s Empirical Analysis

Citation profile

7 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[tlhe State interprets [the Hawatmeh foot-notel to mean that the issue of merger cannot be properly considered until after a jury has rendered its verdict and defendant is subject to multiple comvictions for the same act. However, a brief review of Finlayson clearly contradicts this interpretation. ... [In the Hawatmeh footnote] the court was merely explaining that double jeopardy considerations were not properly implicated at the bindover phase of a criminal prosecution.... Smith preserved this issue.”

   1 later decision quote this exact passage
   e.g. 2004 UT App 410 - State v. Lopez

2. “(aln income tax return with respect to the tax imposed by this chapter [Title 59] shall be filed by: (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and (2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.”

   1 later decision quote this exact passage
   e.g. State v. Steed

3. “[alny person who, with intent to evade any tax or requirement of Title 59 or any lawful requirement of the State Tax Commission, fails to make, render, sign, or verify any return or to supply any information within the time required by law ... is guilty of a third degree felony.”

   1 later decision quote this exact passage
   e.g. State v. Steed