R Communications, Inc. v. Sharp’s Empirical Analysis

Citation profile

6 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “a court may not issue a restraining order, injunction, declaratory judgment, writ of mandamus or prohibition, order requiring the payment of taxes or fees into the registry or custody of the court, or other similar legal or equitable relief against the state or a state agency relating to the applicability, assessment, collection, or constitutionality of a tax or fee covered by this subchapter or the amount of the tax or fee due.”

   1 later decision quote this exact passage · from the dissent
   e.g. Hegar v. EBS Solutions, Inc.

2. “In analyzing the litigant’s right to redress, we first note that the litigant has two criteria to satisfy. First, it must be shown that the litigant has a cognizable common law cause of action that is being restricted. Second, the litigant must show that the restriction is unreasonable or arbitrary when balanced against the purpose and basis of the statute.”

   1 later decision quote this exact passage · from the dissent
   e.g. Weck v. Sharp

3. “The Comptroller filed pleas to the jurisdiction, noting [R Communications'] failure to pay the taxes assessed, ... its failure to meet the prerequisites for seeking injunctive relief in a tax-collection proceeding,”

   1 later decision quote this exact passage
   e.g. Hegar v. EBS Solutions, Inc.