51 Ill. 2d 452 - Mitchell v. Mahin’s Empirical Analysis

Citation profile

44 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It seems clear from these cases that a tax measured by income is a tax upon realized gain. The fact that a portion of the gain may be attributable to increases in value of the income-producing items prior to the effective date of the [Illinois Income Tax] Act, or may be attributable to something done prior to such date, does not render the taxing statute retroactive so long as the gain or profit is not ‘realized’ until after such date.” ( 62 Ill. App. 3d at 453 , 379 N.E.2d at 102 , citing 51 Ill. 2d at 464 , 283 N.E.2d at 471 . (Davis, J., dissenting).)”

   2 later decisions quote this exact passage · from the dissent
   e.g. Chen v. Department of Revenue · 62 Ill. App. 3d 450 - Warren Realty Co. v. Department of Revenue

2. ““Legislative intention. Except as expressly provided by this Section, there shall be no modifications or limitations on the amounts of income, gain, loss or deduction taken into account in determining gross income, adjusted gross income or taxable income for federal income tax purposes for the taxable year, or in the amount of such items entering into the computation of base income and net income under this Act for such taxable year, whether in respect of property values as of August 1, 1969 or otherwise.” (Emphasis added.) Ill. Rev. Stat. 1983, ch. 120, par. 2—203(h).”

   1 later decision quote this exact passage · from the dissent
   e.g. 213 Ill. App. 3d 889 - Kraft, Inc. v. Sweet