318 Ill. App. 3d 1194 - Toney v. Bower’s Empirical Analysis

Citation profile

9 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"The sole requirement placed on tax credits by section 2 of article IX is that the `[e]xemptions, deductions, credits, refunds[,] and other allowances shall be reasonable.' [Citation.] Thus, our constitution recognizes that differences will exist in the deductions granted to various classes of taxpayers and merely imposes a requirement of reasonableness." Toney, 318 Ill.App.3d at 1208 , 253 Ill. Dec. 69 , 744 N.E.2d 351 .”

   2 later decisions quote this exact passage · from the majority
   e.g. Exelon Corp. v. Illinois Department of Revenue · 376 Ill. App. 3d 918 - Exelon Corp. v. Illinois Dept. of Revenue

2. ““The trial court found that the Credit did not violate the constitutional provisions cited by plaintiffs because it does not constitute public funds but merely allows people to keep more of their own money. Plaintiffs argue that following the trial court’s reasoning would permit the State to do indirectly through the Tax Code what it cannot do directly. Plaintiffs insist that the effect of - reimbursing parents for private school tuition expenses through the Credit is exactly the same as reimbursing .them through payments from the State treasury. The cost of a tax benefit given to certain taxpayers is necessarily borne by other taxpayers in the form of higher taxes or reduced services;, thus, these taxpayers are compelled to support the religious preferences of those who will be able to claim the Credit. [[Image here]] “... Defendants and intervenors urge us to give the terms ‘public fund’ and ‘appropriation’ their plain, and ordinary meaning, as did the trial court. “ ‘Public fund’ is defined in Black’s Law Dictionary as, T. The revenue or money of a governmental body. 2. The securities of the national government or a state government.’ Black’s Law Dictionary 682 (7th ed.1999). In contrast, ‘tax credit’ is defined as ‘[a]n amount subtracted directly from one’s total tax liability, • dollar for dollar, as opposed to a deduction from gross income.’ Black’s Law Dictionary 1473 (7th ed.1999). “Plaintiffs direct us to no evidence demonstrating that the framers of the Illinois Con”

   1 later decision quote this exact passage · from the majority
   e.g. Magee v. Boyd