Public-domain · open source
OpenJurist
← 118 NH 819 - State v. Thayer

State v. Thayer’s Empirical Analysis

1978

Citation profile

10
cited by 10 later decisions
4
states following
January 2009
most recently cited

8 state decisions

Relationships

Relies on Spies v. United States · Helvering v. Mitchell · Carmichael v. Southern Coal & Coke Co. · Oceanic Steam Navigation Co. v. Stranahan · 16 Cal. 3d 690 - People v. Ruster

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

  1. “Upon the failure of any person to pay any contribution due to the state within 30 days from its due date, the commissioner of the department of employment security or his duly authorized representative charged by law with its collection shall add thereto such penalty or interest or both as shall be prescribed by law. The attorney general may collect any such contribution by a civil action, or the commissioner or his duly authorized representative charged by law with the collection of such contribution may make out and sign a warrant directed to any serving officer for distraint upon the goods, realty or body of such person.”
    1 later decision quote this exact passage
  2. “is an involuntary exaction levied against an employer for the public expense”
    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.