May v. McNally’s Empirical Analysis
2002
Citation profile
2 district · 8 state decisions
Relationships
Applies 28 U.S.C. § 1341
Relies on Buckley v. Valeo · Murdock v. Commonwealth of Pennsylvania · Abood v. Detroit Board of Education · United States v. Lee · Minneapolis Star and Tribune Company v. Minnesota Commissioner of Revenue
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Whether an assessment should be categorized as a tax or a fee generally is determined by examining three factors: “(1) the entity that imposes the assessment; (2) the parties upon whom the assessment is imposed; and (3) whether the assessment is expended for general public purposes, or used for the regulation or benefit of the parties upon whom the assessment is imposed.””
1 later decision quote this exact passagee.g. Jachimek v. State
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.