Union Carbide Corp. v. Offerman’s Empirical Analysis
2000
Citation profile
22 state decisions
Relationships
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962)
Relies on State v. Camp · Brown v. Flowe · Polaroid Corp. v. Offerman · 130 N.C. App. 751 - West v. Marko · Woodyear v. Clarke Insurance
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.
“it is well settled that where the language of a statute is clear and unambiguous, there is no room for judicial construction and the courts must give [the statute] its plain and definite meaning, and are without power to interpolate, or superimpose, provisions and limitations not contained therein.”
4 later decisions quote this exact passage · from the dissent“[w]e first look to the words chosen by the legislature and `if they are clear and unambiguous within the context of the statute, they are to be given their plain and ordinary meanings.'”
2 later decisions quote this exact passage · from the dissent“Moreover, the phrase `regular trade or business operations' refers to business operations done in a recurring manner, or at fixed or uniform intervals.”
1 later decision quote this exact passage · from the dissent
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.