Brady v. State’s Empirical Analysis
1992
Citation profile
27
cited by 27 later decisions
6
states following
May 2008
most recently cited
27 state decisions
Relationships
Relies on Lawrence v. State Tax Commission · Henderson v. Mayor of the City of New York Commissioners of Immigration v. North German Lloyd
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under Tax Law § 601(e)(1), the tax of a nonresident is first calculated “as if [the taxpayer] were a resident.” Thus, the nonresident’s tax base ... is determined by applying the appropriate graduated rate in Tax Law § 601(a) through (c) to the taxpayer’s total income from all sources (less any statutory deductions, exemptions or credits). The taxpayer’s total income is derived from “New York adjusted gross income”, which is determined by reference to the taxpayer’s “federal adjusted gross income”. Residents pay their entire tax base. For nonresidents, however, the amount is reduced by the percentage of income earned in New York compared to total income. Therefore, while residents and nonresidents with the same total income are taxed at the same rate, the nonresident pays tax only on the percentage of income attributable to New York. [Brackets in original; citations omitted; footnote omitted.]”
1 later decision quote this exact passage · from the majority“Plaintiffs’ real quarrel, in the end, is with the graduated tax. A system of progressive taxation apportions the tax burden based on ability to pay — higher income taxpayers can pay more and are therefore taxed at a higher rate than lower income taxpayers. This system does not implicate the State or Federal Constitution so long as the rates are applied, as here, in a nondiscriminatory manner and only to taxable New York income.”
1 later decision quote this exact passage · from the majority“is in no just sense a tax upon the foreign property.”
1 later decision quote this exact passage · from the majority
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.