McGowan v. Marx’s Empirical Analysis
1988
Citation profile
1
cited by 1 later decisions
1
states following
November 1989
most recently cited
1 state decisions
Relationships
Relies on 137 Cal. App. 2d 87 - Market St. Ry. Co. v. Cal. St. Bd. Equal. · Market Street Railway Co. v. Calalifornia State Board of Equalization · 376 So. 2d 186 - Brady v. Getty Oil Co.
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Double taxation in the prohibited sense can exist only if the subject of both taxes is the same, if both taxes are imposed upon the same property, for the same purpose, by the same state or government, during the same tax period. There is no double taxation when two separate and distinct privileges are being taxed even though the subject matter to which each separate transaction pertains may be identical, and two separate and distinct levies under the same act on two separate and distinct entities do not constitute double taxation. (Quoting from 68 Am.Jur.2d, Sales and Use Taxes, § 36).”
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.