Couts v. Cornell’s Empirical Analysis
1905
Citation profile
47 state decisions
How this case has been cited
Cited by 47 later decisions — most recently June 2000 · most notably 23 Cal. 4th 163 - Cortez v. Purolator Air Filtration Products Co. (2000), Holland v. Hotchkiss (1912)
47 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 Railroad Tax Cases Taylor Collector et al. v. Secor et al. · National Bank v. Kimball · Hellman v. Shoulters · County of Los Angeles v. Ballerino · San Jose Gas Co. v. January
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The fact that the assessment is imperfect as to the description does not, in view of the circumstances here appearing, destroy the moral obligation to pay the tax.””
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.