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← 809 SO2D 246 - State v. Quantex Microsystems, Inc.

State v. Quantex Microsystems, Inc.’s Empirical Analysis

2001

Citation profile

4
cited by 4 later decisions
1
states following
May 2009
most recently cited

4 state decisions

Relationships

Relies on Complete Auto Transit, Inc. v. Brady · Quill Corporation v. North Dakota Heitkamp · Stewart v. Brown · Oklahoma Tax Commission v. Jefferson Lines, Inc. · National Bellas Hess Incorporated v. Department of Revenue of State of Illinois

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “`crucial factor governing nexus is whether the activities performed in [the taxing] state on behalf of the [vendor] are significantly associated with the [vendor's] ability to establish and maintain a market... for the sales.”
    1 later decision quote this exact passage
    e.g. 922 So. 2d 1257 - State v. DELL INTERN., INC.
  2. “ability to establish and maintain a market in Louisiana.”
    1 later decision quote this exact passage
    e.g. 922 So. 2d 1257 - State v. DELL INTERN., INC.
  3. “agents, employees and/or independent contractors”
    1 later decision quote this exact passage
    e.g. 922 So. 2d 1257 - State v. DELL INTERN., INC.

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.