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← 353 Ark. 868 - Weiss v. McFadden

Weiss v. McFadden’s Empirical Analysis

2003

Citation profile

24
cited by 24 later decisions
1
states following
November 2018
most recently cited

22 state decisions

Relationships

Relies on Dawson v. Kentucky Distilleries & Warehouse Co. · Ford v. Keith · Cave City Nursing Home, Inc. v. Arkansas Department of Human Services · Burcham v. City of Van Buren · Kellar v. Fayetteville Police Department

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.

  1. “1. For tax years beginning January Í, 2003, and thereafter, individual recipients of benefits from a public or private employment-related retirement system, plan or program shall be allowed to deduct or recover their cost of contribution in the plan when computing income for state income tax purposes. 2. The deduction allowed for Arkansas state income tax purposes for cost of contribution for each tax year shall be the same amount as allowed as a deduction for cost of contribution for federal income tax purposes for the same tax year pursuant to Internal Revenue Code Section 72 as in effect on July 1, 2003.”
    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.