Shaffer v. Howard’s Empirical Analysis

Citation profile

1 district · 1 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It is argued that the provisions which deny to nonresidents the exemptions which are allowed to residents * * violate section 2 of article 4 of the federal Constitution, which provides that ‘the citizens of each state shall be entitled to all privileges and immunities of citizens in the several states.’ * * * We regard it as a question involved in considerable doubt, and one not necessary to be passed upon now.””

   1 later decision quote this exact passage · from the majority
   e.g. Yale & Towne Mfg. Co. v. Travis

2. “Each and every person in this State, shall be hable to. an annual tax upon the entire net income of such person arising or accruing from all sources during the preceding calendar year, and a like tax shall be levied, assessed, collected and paid annually upon the entire net income from all property owned, and of everv business, trade or profession carried on in this State by persons residing elsewhere.”

   1 later decision quote this exact passage · from the majority
   e.g. Shaffer v. Carter

3. “essentially a tax upon his property and. business within the State, to which the property and business of citizens and residents of the State are not subjected,”

   1 later decision quote this exact passage · from the majority
   e.g. Shaffer v. Carter