Magras v. Smith’s Empirical Analysis

Citation profile

2 federal appellate · 1 district ·

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

1. “The only mention of employee is the application’s request for the total estimated number of employees; it does not require the applicant to identify these employees by listing their names and/or positions. None of the remaining requirements on the application form have any relevance to the question whether separate license fees can be taxed to attorney-employees of private law firms.”

   1 later decision quote this exact passage · from the majority
   e.g. Smith v. Magras

2. “The only reasonable, logical and consistent inference we draw from the highlighted words is that the license is to be granted to the partnership or corporation itself, not to “each member, officer or employee who will exercise the powers of the license.””

   1 later decision quote this exact passage · from the majority
   e.g. Smith v. Magras

3. ““TYPE OF ORGANIZATION” it is: a sole proprietorship, reflecting the word “person” used in subsections 301(a) & (b) and 302(a); or a corporation, a partnership, a joint venture, reflecting the word “association” in those same subsections.”

   1 later decision quote this exact passage · from the majority
   e.g. Smith v. Magras