676 So. 2d 783 - State v. Exxon Corp.’s Empirical Analysis
1996
Citation profile
9 state decisions
Relationships
Relies on 591 So. 2d 342 - Schroeder v. Board of Sup'rs · Hibernia Nat. Bank v. Louisiana Tax Commission · State v. Adams · Meyers v. Flournoy · 651 So. 2d 1322 - BP Oil Co. v. Plaquemines Parish Gov.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Initially, we note that while not conclusive, it is significant that La. R.S. 47:305(D)(1)(h) is located in a section of Title 47 entitled "Exclusions and exemptions from the tax." However, in deciding whether a provision grants a tax exemption, the words and form used [are] not dispositive; rather it is the effect of the provision which is determinative. "[A]n exemption implies a release from some burden, duty or obligation." Even if the word "exemption" is not expressly used, an exemption is created if the effect of the provision is to grant an immunity from taxation. As stated by the Supreme Court ..., property "relieved from the burden of taxation is exempt."”
1 later decision quote this exact passage“However, in deciding whether a provision grants a tax exemption, the words and form used [are] not dispositive; rather it is the effect of the provision which is determinative.”
1 later decision quote this exact passage“is not expressly used, an exemption is created if the effect of the provision is to grant an immunity from taxation. As stated by the Supreme Court ..., property”
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.