Farda v. Commonwealth’s Empirical Analysis

Citation profile

5 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. “In Exton Plaza Associates, a general partnership held title to a shopping center with each partner owning 50%. For the purposes of becoming a single purpose and bankruptcy remote entity, the general partnership converted itself into a limited partnership of the same name with each limited partner owning 49.5% (the same partners in the general partnership) and 1% being owned by the general partner, Exton Plaza G.P., LLC (made up of two limited partners). The conveyance was from an association which had decided to change its business form to a newly formed association of another kind which continued to carry out the very same activities. In that case, we recognized that, ‘transfers between partnerships are fully taxable, as are transfers between partnerships and their partners or members, unless the transaction is excluded; however, the first inquiry must be whether the deed affects a real transfer of an interest in property to someone other than the grantor.’ Exton Plaza Associates, 763 A.2d at 523 . Because we characterized the transfer as merely the ‘memorialization’ of 'the conversion from a general partnership to a limited partnership,’ we concluded that the transfer under those circumstances was ‘analogous to the exclusion for correctional or confirmatory deed that does not change the beneficial interest in the property,’ and, as such, we reserved the imposition of the realty transfer tax. Exton Plaza Associates, 763 A.2d at 524 . However, unlike Exton Plaza Associates, t”

   2 later decisions quote this exact passage
   e.g. Penn Towers Associates, LP v. Commonwealth · Kline v. Commonwealth

2. “[a]ny deed, instrument or writing which conveys, transfers, devises, vests, confirms or evidences any transfer or devise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding thirty years or instruments which solely grant, vest or confirm a public utility easement.”

   1 later decision quote this exact passage
   e.g. Harmon Homes, Inc. v. Commonwealth

3. “[a]ppeals to this Court from Board [of Finance and Revenue] decisions are heard de novo based on the record created before this Court or on stipulated facts,”

   1 later decision quote this exact passage
   e.g. Mohamed v. COM., DEPT. OF TRANSP.