Berrett v. Purser & Edwards’s Empirical Analysis
1994
Citation profile
32 state decisions
How this case has been cited
Cited by 34 later decisions — most recently February 2022 · most notably Olsen v. Eagle Mountain City (2011), Associated General Contractors v. Board of Oil, Gas & Mining (2001)
32 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Morton International, Inc. v. Auditing Division of the Utah State Tax Commission · St. Benedict's Development Co. v. St. Benedict's Hospital · United States v. Kintner · 204 Ill. App. 3d 662 - Trittipo v. O'BRIEN · United States v. Empey
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“infer substantive terms into the text that are not already there.”
16 later decisions quote this exact passage“Professionals traditionally practiced either as solo practitioners or in partnerships, but not as corporations because of ethical standards inconsistent with a corporate form of doing business. As a consequence, professionals were denied a wide variety of federal and state tax benefits available to others who could incorporate ... professional practitioners lobbied state legislatures nationwide to enact statutes that would permit professionals to organize in a modified corporate form that would be recognized as a corporation for tax purposes while leaving professional ethical standards intact.”
1 later decision quote this exact passage · from the dissente.g. OCA, Inc. v. Hodges“would constitute judicial legislation and the assumption of powers beyond those of this court”
1 later decision quote this exact passage
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.