Loewenstein v. State’s Empirical Analysis
1993
Citation profile
Relationships
Applies 26 U.S.C. § 103 · 26 U.S.C. § 851 · 31 U.S.C. § 3124
Relies on Penson v. Ohio · United States v. Ron Pair Enterprises, Inc. · Memphis Bank & Trust Co. v. Garner · American Bank and Trust Company v. Dallas County · Smith v. Davis
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[O]bligations of the United States Government are exempt from taxation by a State or political subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the interest on the obligation, or both, to be considered in computing a tax. . . .”
1 later decision quote this exact passage“an impairment of the repo market would make it less attractive for [government securities] dealers to perform [their] very useful . . . function [of underwriting a sizeable portion of Treasury securities], thus adding to Treasury interest costs.”
1 later decision quote this exact passage“interest or dividends received by the owner of obligations of the United States . . . but exempt from state income taxes under the laws of the United States.”
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.