Taylor v. Rosenthal’s Empirical Analysis
1948
Citation profile
17 state decisions
How this case has been cited
Cited by 23 later decisions — most recently February 1996
17 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 State v. Hallenberg-Wagner Motor Co. · Herbert's Laurel-Ventura Inc. v. Laurel Ventura Holding Corp. · Sandusky Gas & Electric Co. v. State · State v. Central Trust Co. · City of Lancaster v. Briggs & Melvin
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Gas Companies to pay gross receipts License Tax. Every person engaged in the business of selling or distributing * * * gas for heating, lighting, power and refrigeration in the city shall pay the city, as a license tax, a sum equal to five per cent of the gross receipts from such business.” The court said: “The word ‘gross’ appearing in the term ‘gross receipts,’ as used in the ordinance, must have been and was there used as the direct antithesis of the word ‘net.’ In its usual and ordinary meaning ‘gross receipts’ of a business is the whole and entire amount of the receipts without deduction. 18 Words and Phrases, Perm.Ed., page 697. On the contrary ‘net receipts’ usually are the receipts which remain after deductions are made from the gross amount thereof of the expenses and cost of doing business, including fixed charges and depreciation. Gross receipts become net receipts after certain proper deductions are made from the gross.””
1 later decision quote this exact passage · from the majority“In attempting to arrive at that intention the subject matter of the contract, the situation of the parties and the conditions under which the contract is written must be taken into consideration, and words must receive their ordinary meaning when there is nothing to show that they were used in a different sense.”
1 later decision quote this exact passage · from the majority““It can hardly be denied that the words ‘gross receipts’ mean the whole, entire or total receipts, as opposed to ‘net receipts.’ Webster’s New International Dictionary.””
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.