Beals v. State’s Empirical Analysis
1909
Citation profile
1 district · 17 state decisions
How this case has been cited
Cited by 22 later decisions — most recently June 1979
1 district · 17 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 Knowlton v. Moore · Magoun v. Illinois Trust & Savings Bank · Wynehamer v. . the People · Nunnemacher v. State · Black v. State
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.
““The inheritance tax levied by chapter 44, Laws of 1903, is not a tax upon property or property rights [in any sense], but purely an excise tax levied upon the ‘transfer’ or transaction, and merely measured in amount by the amount of property transferred.””
1 later decision quote this exact passagee.g. Tyler v. Dane County
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.