41 Conn. Super. Ct. 469 - Bannon v. Wise’s Empirical Analysis
1990
Citation profile
4 state decisions
Relationships
Applies 26 U.S.C. § 501
Relies on Presbyterian Homes Tax Exemption Case · Fredericka Home for the Aged v. County of San Diego · Lockwood v. Killian · Mitchell v. Reeves · United Church of Christ v. Town of West Hartford
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`The definition of charitable uses and purposes has expanded with the advancement of civilization and the daily increasing needs of men. . . . CT Page 4345 It no longer is restricted to mere relief of the destitute or the giving of alms but comprehends activities, not in themselves self-supporting, which are intended to improve the physical, mental and moral condition of the recipients and make it less likely that they will become burdens on society and more likely that they will become useful citizens. . . .'”
3 later decisions 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.