Huckaba v. Johnson’s Empirical Analysis

Citation profile

6 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"What is required in assessing a constitutional challenge to classification for tax benefit is a review of the grounds for the classification to determine if it rests upon a rational basis. The legislature may make distinctions of degree having a rational basis, and when subjected to judicial scrutiny they must be presumed to rest on that basis if there is any conceivable state of facts which would support it. It, however, is not sufficient to merely point out differences between the groups of taxpayers for divergent treatment. The differences justifying the attempted classification must bear a reasonable relationship to the legislative purpose." 281 Or. at 26, 573 P.2d 305 (citations omitted).”

   1 later decision quote this exact passage
   e.g. Mathias v. Department of Revenue

2. “reasonably related to the legislative objective of extending the tax benefit on an approximately equal basis to federal retirees”

   1 later decision quote this exact passage
   e.g. Kramer v. City of Lake Oswego

3. “In Dutton Lbr. Corp. v. Tax Com., 228 Or. 525 , 365 P.2d 867 (1961), we set forth the applicable principles:”

   1 later decision quote this exact passage
   e.g. Mathias v. Department of Revenue