109 Cited authorities

  1. United States v. Booker

    543 U.S. 220 (2005)   Cited 22,562 times   22 Legal Analyses
    Holding the Sentencing Guidelines are advisory
  2. Graham v. Florida

    560 U.S. 48 (2010)   Cited 3,327 times   46 Legal Analyses
    Holding that life-without-parole sentences for juveniles convicted of nonhomicide offenses are unconstitutional
  3. United States v. Salerno

    481 U.S. 739 (1987)   Cited 4,109 times   14 Legal Analyses
    Holding the Bail Reform Act of 1984 did not facially violate the Due Process Clause of the Fifth Amendment and, noting in support of its conclusion, it had previously "found no absolute constitutional barrier to detention of potentially dangerous resident aliens pending deportation proceedings"
  4. Cutter v. Wilkinson

    544 U.S. 709 (2005)   Cited 1,623 times   5 Legal Analyses
    Holding that section 3 of the RULPA, which increased level of protection of prisoners' and other incarcerated persons' religious rights, did not violate the Establishment Clause
  5. Washington v. Glucksberg

    521 U.S. 702 (1997)   Cited 2,088 times   4 Legal Analyses
    Holding that courts should precisely define purported substantive due process rights to direct and restrain exposition of the Due Process Clause
  6. United States v. Lopez

    514 U.S. 549 (1995)   Cited 2,126 times   15 Legal Analyses
    Holding that "in order to be within Congress’ power to regulate it under the Commerce Clause," an activity must "substantially affect," and not just "affect," interstate commerce
  7. Planned Parenthood of Southeastern Pa. v. Casey

    505 U.S. 833 (1992)   Cited 1,645 times   21 Legal Analyses
    Holding that "a State may not prohibit any woman from making the ultimate decision to terminate her pregnancy before viability"
  8. Wash. State Grange v. Wa. State Repub. Party

    552 U.S. 442 (2008)   Cited 898 times   3 Legal Analyses
    Holding courts should "[e]xercis[e] judicial restraint" to prevent "premature interpretations of statutes in areas where their constitutional application might be cloudy."
  9. U.S. v. Stevens

    559 U.S. 460 (2010)   Cited 793 times   9 Legal Analyses
    Holding law unconstitutional under First Amendment where "impermissible applications . . . far outnumber[ed] any permissible ones"
  10. Reno v. Flores

    507 U.S. 292 (1993)   Cited 1,467 times   2 Legal Analyses
    Holding Salerno test applicable to facial challenge to INS regulation
  11. Section 1101 - Definitions

    N.Y. Tax Law § 1101   Cited 161 times   4 Legal Analyses
    Defining "use" for purposes of the state's use tax as "the exercise of any right or power over tangible personal property or over any of the services which are subject to tax . . . by the purchaser thereof"
  12. Section 210 - Computation of tax

    N.Y. Tax Law § 210   Cited 64 times   2 Legal Analyses

    1. The tax imposed by subdivision one of section two hundred nine of this chapter shall be: (A) in the case of each taxpayer other than a New York S corporation or a qualified homeowners association, the highest of the amounts prescribed in paragraphs (a), (b), and (d) of this subdivision , (B) in the case of each New York S corporation, the amount prescribed in paragraph (d) of this subdivision, and (C) in the case of a qualified homeowners association, the highest of the amounts prescribed in paragraphs

  13. Section 1145 - Penalties and interest

    N.Y. Tax Law § 1145   Cited 46 times

    (a) (1) (i) Any person failing to file a return or to pay or pay over any tax to the tax commission within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalty of ten percent of the amount of tax due if such failure is for not more than one month, with an additional one percent for each additional month or fraction thereof during which such failure continues, not exceeding thirty percent in the aggregate

  14. Section 1131 - Definitions

    N.Y. Tax Law § 1131   Cited 42 times

    When used in this part IV, (1) "Persons required to collect tax" or "person required to collect any tax imposed by this article" shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel; and every marketplace provider with respect to sales of tangible personal property it facilitates as described in paragraph one of subdivision (e) of section eleven hundred one of this article. Said terms shall also include any officer

  15. Section 35 ILCS 105/2 - Definitions

    35 ILCS 105/2   Cited 25 times   5 Legal Analyses
    Defining "person" to include both "natural individuals" and "limited liability companies"
  16. Section 1817 - Sales and compensating use taxes

    N.Y. Tax Law § 1817   Cited 21 times

    (a) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who, without possessing a valid certificate of authority, willfully (1) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel, (2) purchases or sells tangible personal property for resale, or (3) sells petroleum products; and any person who fails to surrender a certificate of authority as required by such article shall be guilty

  17. Section 12 - Internet; advertising, vendor status, nexus

    N.Y. Tax Law § 12   Cited 12 times

    (a) For purposes of subdivision (b) of this section, the term "person" shall mean a corporation, joint stock company or association, insurance corporation, or banking corporation, as such terms are defined in section one hundred eighty-three, one hundred eighty-four, or one hundred eighty-six, or in article nine-A or thirty-three of this chapter, imposing tax on such entities. (b) No person shall be subject to the taxes imposed under section one hundred eighty-three, one hundred eighty-four or one

  18. Section 12-407 - Definitions

    Conn. Gen. Stat. § 12-407   Cited 1 times   1 Legal Analyses

    (a) Whenever used in this chapter: (1) "Person" means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in section 12-59, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual

  19. Section 44-18-15 - "retailer" defined

    R.I. Gen. Laws § 44-18-15

    (a) "Retailer" includes: (1) Every person engaged in the business of making sales at retail, including prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, sales of services as defined in § 44-18-7.3, and sales at auction of tangible personal property owned by the person or others. (2) Every person making sales of tangible personal property, including prewritten computer software delivered electronically

  20. Section 4-2.2 - Computation of business allocation percentage

    N.Y. Comp. Codes R. & Regs. tit. 20 § 4-2.2   Cited 6 times

    (a) Except for corporations principally engaged in the conduct of aviation or in the conduct of a railroad or trucking business, the taxpayer's business allocation percentage is generally computed on the basis of a formula consisting of three factors. The three factors, expressed as percentages, are: (1) real and tangible personal property within and without New York State, including real and tangible personal property rented to the taxpayer (Subpart 4-3 of this Part); (2) business receipts within