MacDonald v. Stubbs’s Empirical Analysis
1946
Citation profile
7 state decisions
How this case has been cited
Cited by 7 later decisions — most recently February 1963
7 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.
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The very word ‘exemption’ indicates a freedom from duties and charges to which others are subject. The burden of proving that a particular legacy is exempt is on the one who claims that it is free from the usual obligation. ‘Taxation is the rule and exemption the exception.’ Auburn v. Y.M.C.A., 86 Me. 244, 247 , 29 A. 992, 993 ; Park Association v. Saco, 127 Me. 136 , 142 A. 65 ; Camp Associates v. Inhabitants of Lyman, 132 Me. 67, 70 , 166 A. 59 .””
1 later decision quote this exact passagee.g. Thirkell v. Johnson
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.