658 So. 2d 500 - Milner v. State’s Empirical Analysis
1994
Citation profile
1 district · 9 state decisions
Relationships
Relies on North Carolina v. Pearce · United States v. Halper · Department of Revenue of Mont. v. Kurth Ranch · United States v. One Assortment of 89 Firearms · 594 So. 2d 120 - Briney v. State Dept. of Revenue
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Alabama’s drug tax is distinguishable from Montana’s drug tax. The two features of the Montana tax that the Supreme Court was interested in do not exist in Alabama’s drug tax. In Alabama the drug tax is levied on the possession of drugs, regardless of whether there is a criminal charge against the taxpayer. No criminal prosecution is required. Furthermore, Alabama’s tax is an excise tax on the dealer and not a property tax on confiscated goods.””
2 later decisions quote this exact passage“penalty for nonpayment of the tax, though heavy in [some cases], is common to all taxpayers who fail to pay their lawful taxes.”
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.