Morgan v. Commonwealth’s Empirical Analysis

Citation profile

8 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Petitioner appears to contend that even if his income from dividends and interest is properly reportable under Sections 303(a)(5) and 303(a)(6), he may nevertheless deduct his expenses and costs. We reject this contention. Of the eight classes of income enumerated in Section 303(a), four are expressly "net" taxable, subsections (2), (3), (4) and (8). Had the legislative intent been to make income from dividends and interest, subsections (5) and (6), "net" taxable, certainly the General Assembly could have so provided in equally express terms. [ 400 A. 2d at 1387 ]”

   2 later decisions quote this exact passage
   e.g. Walsh v. Director, Division of Taxation · 183 N.J. Super. 370 - Walsh v. Taxation Div. Director

2. “Net profits. The net income from the operation of a business, profession or other activity, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with accepted accounting principles and practices but without deduction of taxes based on income.”

   1 later decision quote this exact passage
   e.g. 153 Pa. Commw. 293 - Wettach v. Commonwealth

3. “the rendering of goods or services to others in a market place.”

   1 later decision quote this exact passage
   e.g. 183 N.J. Super. 370 - Walsh v. Taxation Div. Director