Isaacson v. Dorius’s Empirical Analysis

Citation profile

6 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. “Any report, claim, tax return, statement or other document or any payment required or authorized to be filed or made to the state of Utah, or to any political subdivision thereof, which is: (1) Transmitted through the United States mail, shall be deemed filed or made and received by the state ... on the date shown by the post-office cancellation mark.... (2) Mailed but not .received by the state or political subdivisions where received and the cancellation mark is illegible, erroneous, or omitted, shall be deemed filed or made and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement or other document or payment was deposited in the United States mail on or before the date for filing or paying....”

   1 later decision quote this exact passage
   e.g. Fields v. Mountain States Telephone & Telegraph Co.

2. “'reports' and 'tax returns[ ]' have little or no affinity with 'notice of appeal[,]' [because notice of appeal] is a term for a judicial procedure, that ... controls the very functioning of the judiciary”

   1 later decision quote this exact passage
   e.g. GeoMetWatch Corp. v. Utah State Univ. Research Found.