State v. Long’s Empirical Analysis
1995
Citation profile
13 state decisions
How this case has been cited
Cited by 13 later decisions — most recently June 2023
13 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 7201 · 26 U.S.C. § 7203
Relies on Spies v. United States · Sansone v. United States · State Ex Rel. Helman v. Gallegos · State v. Wilson · State v. Gutierrez
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.
“[wle have previously rejected a defendant's contention relying on federal law in a tax case because that law was not persuasive notwithstanding the similarity of state and federal tax statutes”
1 later decision quote this exact passagee.g. State v. Smith
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.