Ray v. State’s Empirical Analysis
1950
Citation profile
10 state decisions
How this case has been cited
Cited by 10 later decisions — most recently January 1971
10 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
Relies on Graham v. Russell · Cullop v. City of Vincennes · Bogue v. Laughlin · Estate of Adams v. Nurnberg
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.
““We are asked to determine whether or not sections 195 and 207, chapter 176, C.S.A., 1935, as amended by chapter 235, S. L. ’41, relating to the filing and classifications of claims in estates, apply to, and are binding upon, the state. The above sections provide in substance, in so far as here material, that all claims against estates be divided into five classes, and that those claims not filed within six months from and after the issuance of letters of administration shall be forever barred. Claims for taxes due the state are not therein classified. Under paragraph ‘Fifth’ of section 195, supra, the right of administrators and executors to pay such taxes without the filing of claims in the estates, is recognized. “The director of revenue, not the courts, is vested under the statute, in the first instance, with full authority under section 32, supra, to determine the tax liability of the estate, subject to the right of appeal to the district court, 'and the further right of review by this court pursuant to the provisions of section 33, supra. It should also be observed that two methods are prescribed in the law for satisfying and discharging tax claims. ' Paragraph ‘Fifth’ of section 195, supra, -as amended by S.L. ’41, p. '909, provides, inter alia, ‘that wherever it may be necessary so to do, in order to presérve the estate, real or personal, for the benefit of the heirs, legatees, devisees and creditors, the executor' or administrator may pay any taxes due thereon to the”
1 later decision quote this exact passage · from the majoritye.g. State v. Barr
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.