Winn v. Killian’s Empirical Analysis
307 F.3d 1011 · 2002
Citation profile
13 federal appellate · 1 district ·
Relationships
Relies on Mitchum v. Foster · Great Lakes Dredge & Dock Co. v. Huffman · Fair Assessment in Real Estate Assn., Inc. v. McNary · Matthews v. Rodgers · Rosewell v. National Bank
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.”
4 later decisions quote this exact passage · from the majority“`would result in the state's receiving more funds that could be used for the public benefit.'”
2 later decisions quote this exact passage · from the majority“a tax credit differs from a tax deduction in that where a tax deduction is involved, giving money to a religious institution is not, as is the case of a tax credit, a free gift. In the case of a tax credit, the taxes due are reduced by the full amount of the gift. In contrast, when a taxpayer is entitled to a tax deduction, the taxpayer must in most if not all instances still pay a majority of the tax involved: it is only his taxable income that is reduced by the amount of the gift, and, thus, his tax liability is reduced only by a percentage of the gift that is equal to the tax rate applicable to his income bracket.”
1 later decision quote this exact passage · from the majority
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.