American Locker Co. v. Gallman’s Empirical Analysis
1973
Citation profile
3
cited by 3 later decisions
1
states following
February 1983
most recently cited
3 state decisions
Relationships
Relies on Matter of Monument Garage Corp. v. Levy · American Locker Co. v. City of New York · State of Arizona v. Jones
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. .. [I]n the context of this statute [§ 1105(c)(4) ], designed to impose a broad-base State sales tax to include charges and sales of services, semantical distinctions (“storage” v. “checking”) are inappropriate. Certainly, the essence of this service is the provision of a place for the safekeeping of goods, which generally accords with the ordinary and common meaning of storage. Distinctions based on relative degrees of permanence or transience involved in a particular activity, appropriate enough in other contexts (e.g., Matter of Monument Garage Corp. v. Levy, 266 N.Y. 339 , 194 N.E. 848 [zoning ordinance-storage of automobiles and parking distinguished]), simply have no relevance here. [32 N.Y. at 178-179, 297 N.E.2d at 98 , 344 N.Y.S.2d at 361 ]”
1 later decision quote this exact passage
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.