Evco v. Jones’s Empirical Analysis

Citation profile

33 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““* * * [I]t is well established that taxation measured by gross receipts is constitutionally proper if it is fairly apportioned. “A careful analysis of the cases in this field teaches that the validity of the tax rests upon whether the State is exacting a constitutionally fair demand for the aspect of interstate commerce to which it bears a special relation. For our purposes the decisive issue turns on the operating incidence of the tax. In other words, the question is whether the State has exerted its power in proper proportion to appellant’s activities within the State and to appellant’s consequent enjoyment of the opportunities and protections which the State has afforded. * * * ‘[t]he simple but controlling question is whether the state has given anything for which it can ask return.’ ” 377 U.S. at 440 , 84 S.Ct. at 1568 .”

   2 later decisions quote this exact passage
   e.g. New Mexico Newspapers, Inc. v. Bureau of Revenue · Spillers v. Commissioner of Revenue

2. “[T]he finished form of the items was essential to the use for which they were intended, and their great value to their purchasers, as the means of accomplishing the ultimate purposes of the contracts, depended on their existence in their finished form.”

   2 later decisions quote this exact passage
   e.g. Advance Schools, Inc. v. Bureau of Revenue · E G & G, Inc. v. Director, Revenue Division Taxation & Revenue Department

3. ““ * * * the taxpayer is a New Mexico corporation with its principal office in New Mexico, and the actual performance of all work in the production of the property provided for by the contracts here in question was accomplished within New Mexico. These in-state incidents are clearly sufficient as a basis for the levy by New Mexico of a gross receipts tax without doing violence to the interstate commerce clause of the federal constitution. * * * ” 81 N.M. at 731 , 472 P.2d at 994 .”

   1 later decision quote this exact passage
   e.g. New Mexico Newspapers, Inc. v. Bureau of Revenue