140 Md. App. 658 - Heineman v. Bright’s Empirical Analysis
2001
Citation profile
11 state decisions
How this case has been cited
Cited by 11 later decisions — most recently May 2020
11 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
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 417
Relies on Crown Oil and Wax Co. of Delaware, Inc. v. Glen Construction Co. of Virginia, Inc. · PaineWebber Inc. v. East · Watson v. Peoples Security Life Insurance · Baltimore Sun Co. v. Mayor of Baltimore · 22 Md. App. 22 - Vanhook v. Merchants Mutual Insurance
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the appellate court will not decide any ... issue unless it plainly appears by the record to have been raised in or decided by the trial court.”
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.