Scribner v. Wikstrom’s Empirical Analysis

Citation profile

2 federal appellate · 2 district · 9 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Whether a state has power to tax land acquired by the United States in accordance with the provisions of Art. 1, § 8, cl. 17, of the Federal Constitution, or to tax property situated thereon, depends upon whether the power of the state to so tax is reserved in the legislative enactment granting consent to the acquisition. James v. Dravo Contracting Company, 302 U.S. 134, 147 , 58 S.Ct. 208 , 82 L.Ed. 155 , 114 A.L.R. 318 , and cases cited; 1 Cooley, Taxation, 4th Ed., § 92, pp. 220, 221. And since the power to tax was not reserved by chapter 149 of the Laws of 1939, it follows that the town of Webster could not legally tax the defendant’s property on April 1, 1941, if the United States had acquired the land on which that property was located prior to that date.””

   1 later decision quote this exact passage
   e.g. Coleman Bros. v. City of Franklin