Yankee Atomic Electric Company v. New Mexico and Arizona Land Company’s Empirical Analysis
632 F.2d 855 · 1980
Citation profile
4 federal appellate · 4 state decisions
How this case has been cited
Cited by 13 later decisions — most recently October 2004
4 federal appellate · 4 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Southeastern Community College v. Davis · Lewis v. United States · Andrus v. Allard · Interstate Commerce Commission v. Jersey City · Andrus v. Glover Construction 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[The New Mexico statute] provides that the taxes are due on or before the 25th day of the month following the month that one of three events occur: sale, transportation out of New Mexico, or consumption. This is not, however, because of the sale or because of the transportation, etc. that the tax becomes due and payable ... [The statutory language], leads to the conclusion that the tax is being imposed upon severance of the uranium from the land ... It cannot reasonably be interpreted to mean that a tax was to be imposed upon the sale of the uranium, as this directly contradicts the entire purpose of the, tax ... to impose a unified system of severance taxes on the severance of natural resources in New Mexico.”
1 later decision quote this exact passage · from the dissent“courts cannot change or alter contract language for the benefit of one party and to the detriment of another party”
1 later decision quote this exact passage · from the majority
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.