Baldwin v. Rohrer’s Empirical Analysis

Citation profile

2 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““ * * * There shall be further exempt from taxation the property of widows, honorably discharged soldiers, sailors, United States marines, members of revenue marine service, nurse corps, or of the components of auxiliaries of any thereof, residents of this state, not exceeding the amount of two thousand dollars, where the total assessment of such widow and such other persons named herein does not exceed $5,000.00; provided, that no such exemption shall be made for such persons other than widows unless they shall have served at least sixty days in the military or naval service of the United States during time of war, and shall have been residents of this state prior to September 1, 1945. * * * tf”

   1 later decision quote this exact passage
   e.g. Baldwin v. Rohrer

2. ““Pursuant to Rule of Civil Procedure 52(c), the parties agree that the issue to be determined by the court is whether, as claimed and contended by the defendant under A.R.S. Sections 42-271 and 42-272, and exemption may be granted an honorably discharged veteran otherwise entitled to such exemption, although the property interest of said veteran does not appear of record in the office of the county recorder of Yavapai County or whether, as claimed by the plaintiffs, such veterans are entitled to an exemption from taxation only where the interest of such veteran appears of record in the office of the county recorder of Yavapai County or elsewhere in the records of such county.””

   1 later decision quote this exact passage
   e.g. Baldwin v. Rohrer