Zachs v. Groppo’s Empirical Analysis
1988
Citation profile
113 state decisions
How this case has been cited
Cited by 113 later decisions — most recently October 2018 · most notably Gateway Co. v. DiNoia (1995), Dowling v. Slotnik (1998)
113 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Pandolphe's Auto Parts, Inc. v. Town of Manchester · Kimberly-Clark Corp. v. Dubno · Orticelli v. Powers · Illinois Consolidated Telephone Co. v. Illinois Commerce Commission · State v. Kish
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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[C]ourts must construe statutory provisions as they are written.”
3 later decisions quote this exact passage“each person operating a business that provides one-way transmission to subscribers of video programming by satellite, shall pay a quarterly tax upon the gross earnings from ... (2) the transmission to subscribers in this state of video programming by satellite .... No deduction shall be allowed from such gross earnings for operations related to commissions, rebates or other payments, except such refunds as arise from errors or overcharges. On or before the last day of the month next succeeding each quarterly period, each such person shall render to the commissioner a return on forms prescribed or furnished by the commissioner, signed by the person performing the duties of treasurer or an authorized agent or officer of the system or service operated by such person, which return shall include information regarding the name and location within this state of such system or service and the total amount of gross earnings derived from such operations and such other facts as the commissioner may require for the purpose of making any computation required by this chapter.”
1 later decision quote this exact passage“taxing statutes are to be strictly construed ... and statutory ambiguities in the imposition of such taxes must be resolved in favor of the taxpayer and against the taxing authority”
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.