Green v. Burroughs Corp.’s Empirical Analysis
1962
Citation profile
4 state decisions
How this case has been cited
Cited by 5 later decisions — most recently August 2004
4 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 State Ex Rel. Seaboard Air Line Railroad v. Gay · Westinghouse Electric & Manufacturing Co. v. County of Los Angeles · General Electric Co. v. Board of Assessors · Smith v. Lummus · 38 Ohio App. 109 - Tax Commission v. Kelly-Springfield Tire Co.
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) proof establishing a continuous course of business or series of transactions, (2) permanent location of the credits within the taxing state, (3) proof establishing independent management of the credits as distinguished from custody and safekeeping, and (4) proof establishing that credits of the non-resident owner are in possession and control of a local agent who manages them in the transaction of a permanent business, and circumstances which place the property in competition with local capital in the area where the agent operates.”
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.