Murray Et Ux. v. Philadelphia’s Empirical Analysis
1949
Citation profile
20 state decisions
How this case has been cited
Cited by 20 later decisions — most recently March 1992
20 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 Dole v. Philadelphia · Breitinger v. Philadelphia · American Stores Co. v. Boardman · Estate of Cope · Penna. Co., Etc., Tr. v. Phila.
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As it represents a bona fide and reasonable attempt to make an administrative classification of operations as taxable and nontaxable, depending upon whether the taxpayer is engaged in performing services and actively managing property in the conduct of business thereon, or whether he is merely receiving unearned income from the passive ownership of property, it is in harmony with Section 1 of Article IX of the Constitution requiring that taxes shall be uniform upon the same class of subjects.”
1 later decision quote this exact passage““. . . plaintiffs were not engaged in ‘business, professions or other activities’ within the meaning of the [Philadelphia Income Tax] ordinance for the reasons stated in sustaining the injunction granted in Breitinger’s case.””
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.