64 Wash. 2d 207 - Alaska v. Baker’s Empirical Analysis

Citation profile

4 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““No person shall be relieved from liability for any income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from transactions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and. power to levy and collect such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area.” 4 U.S.C.A. § 106 (a) [ 61 Stat. 641 (1947)].”

   1 later decision quote this exact passage
   e.g. State v. Baker

2. ““If any provision of this Act, or the application thereof to any person or circumstance is held invalid, the remainder of the Act and such application to other persons or circumstances shall not be affected thereby.””

   1 later decision quote this exact passage
   e.g. State v. Baker

3. ““Concerning the penalty and interest sought to be collected from respondents, these must be set aside and cancelled as barred by the respective statutes of limitations of the states of Alaska and Washington.” 17”

   1 later decision quote this exact passage
   e.g. State v. Baker