77 So. 3d 39 - UTELCOM, Inc. v. Bridges’s Empirical Analysis
2011
Citation profile
7 state decisions
Relationships
Relies on Fitzpatrick v. Bitzer · 646 So. 2d 859 - Vallo v. Gayle Oil Co., Inc. · Colonial Pipeline Co. v. Traigle · 813 So. 2d 351 - Cleco Evangeline v. Louisiana Tax Com'n · United Gas Corporation v. Fontenot
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]ax regulations cannot extend the taxing jurisdiction of the statute, as taxes are imposed by the legislature, not the Department.”
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.