389 Pa. Super. 575 - Commonwealth v. Smallhoover’s Empirical Analysis

Citation profile

11 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(e) Persons acting or under a duty to act for organizations. (1) A person is legally accountable for any conduct he performs or causes to be performed in the name of a corporation or an unincorporated association or in its behalf to the same extent as if it were performed in his own name or behalf. (2) Whenever a duty to act is imposed by law upon a corporation or an unincorporated association, any agent of the corporation or association having primary responsibility for the discharge of the duty is legally accountable for a reckless omission to perform the required act to the same extent as if the duty were imposed by law directly upon himself.”

   2 later decisions quote this exact passage · from the concurrence
   e.g. 642 So. 2d 854 - State v. DeJesus · 414 Pa. Super. 56 - Commonwealth v. Miller

2. “personally dominated and controlled the affairs of the corporate taxpayer.”

   1 later decision quote this exact passage
   e.g. 642 So. 2d 854 - State v. DeJesus