Smith v. Lummus’s Empirical Analysis
1942
Citation profile
10 state decisions
How this case has been cited
Cited by 12 later decisions — most recently July 1984
10 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 Curry v. McCanless · Wood v. Ford · Hunt v. Turner
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Where partnership domiciled in New York where it conducted its business as commission broker for purchase and sale of securities opened a branch agency in Florida for taking orders for purchase and sale of stock, and agents located in Florida had no power to pass on credit standing of any one who applied to purchase stock on margin or to do anything with money received by them other than deposit it in a Florida bank to partnership’s account in New York, accounts receivable from customers purchasing stock through Florida agency did not have their ‘situs’ within state, so as to be subject to personal property tax. Acts 1931, Ex. Sess. c. 15789, sec. 3, Class C; U. S. C. A. Const. Amend. 14; Const. Fla. Declaration of Rights, sec. 12.””
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.