123 N.C. App. 179 - State v. Ballenger’s Empirical Analysis
1996
Citation profile
48
cited by 48 later decisions
4
states following
August 2009
most recently cited
6 federal appellate · 2 district · 25 state decisions
Relationships
Relies on United States v. Halper · Department of Revenue of Mont. v. Kurth Ranch · United States v. Sanchez · State v. Gardner
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he purpose of [Article 2D of Chapter 105] is to levy an excise tax to generate revenue for State and local law enforcement agencies and for the General Fund.”
5 later decisions quote this exact passage“tax assessment not only hinges on the commission of a crime, it is also exacted only after the taxpayer has been arrested”
1 later decision quote this exact passagee.g. Vick v. Williams“within 48 hours after the dealer acquires actual or constructive possession of a non-tax-paid controlled substance.”
1 later decision quote this exact passage · from the dissente.g. Vick v. Williams
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.