138 Pa. Super. 385 - Dixon's Case’s Empirical Analysis
1939
Citation profile
22 state decisions
How this case has been cited
Cited by 22 later decisions — most recently September 1990
22 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 Dolan's Estate · Fazio v. Pittsburgh Railways Company · Ogilvie's Estate · Commonwealth v. Phila. Rapid Transit Co. · Arbuckle's Estate
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Statutes imposing taxes receive, at the hands of the courts, a strict construction. The words used should be clear and unambiguous, their meaning not extended by implication. If a doubt arises, the construction should be against the government: Comm. v. P. R. T. Co. , 287 Pa. 190 .”
1 later decision quote this exact passage“We do not think it is the proper function of the judiciary department of the government to impose taxation, which is a species of confiscation, by a strained construction of doubtful legislation. The proper remedy for that kind of difficulty is legislation which is not doubtful.”
1 later decision quote this exact passage“all provisions of a law of the classes hereafter enumerated shall be strictly construed . . . (3) provisions imposing taxes.”
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.