Commonwealth v. Equitable Gas Co.’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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[T]he term ‘use’ shall not include— •(B) The use or consumption of tangible personal property, including but not limited: to machinery and equipment and parts therefor, and supplies or the obtaining of the services described in subclauses (2), (3) and (4) of tMs clause directly in any of the operations of— (iii) The producing, delivering or rendering of a public utility service, or in constructing, reconstructing, remodeling, repairing or maintaining the facilities which are directly used in such service, whether or not such facilities constitute real estate: Provided, however, ‘real estate’ shall not include buildings, roads or similar facilities; The [exclusion] provided in [subparagraph] ... (iii) ... shall not apply ... to materials or supplies to be used or consumed in any construction, reconstruction, remodeling, repair or maintenance of real estate other than machinery, equipment, parts or foundations therefor that may be affixed to such real estate . . ; The exclusion provided in subparagraph (iii) shall not apply to (A) construction materials used to construct, reconstruct, remodel, repair or maintain facilities not used directly in the production, delivering or rendition of public utility service, or (B) tools and equipment used but not installed in the maintenance of facilities used directly in the production, delivering or rendition of a public utility , service.”

   1 later decision quote this exact passage · from the majority
   e.g. General Asphalt Paving Co. v. Commonwealth

2. “(1) Direct use. In determining whether a particular structure or article is used directly in producing, delivering or rendering a public utility service, consideration shall be given to the following: (i) The physical proximity of the items while in use and the proximity of time of their use to the production, rendition and delivery of the utility service. (ii) The causal relationship between the use of the item and the production, delivery and rendition of the utility service. (iii) The character of the item, as to whether it is in the nature of a general improvement of the premises that would serve various users or is particularly designed or constructed for public utility use. The fact that particular property may be considered essential to the rendering of a public utility service because its use is required either by law or practical necessity, does not, of itself, mean that the property is used directly by a public utility.”

   1 later decision quote this exact passage · from the majority
   e.g. American Airlines, Inc. v. Commonwealth