Stetson v. Sullivan’s Empirical Analysis
1965
Citation profile
2 district · 24 state decisions
How this case has been cited
Cited by 28 later decisions (2 by the Supreme Court) — most recently September 2001 · most notably International Business MacHines Corporation v. Brown (1974), Sullivan v. United States (1969)
2 district · 24 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 Murphy, Inc. v. Town of Westport · Connecticut Light & Power Co. v. Walsh · United Aircraft Corp. v. Connelly
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“First, there must be a purchase of tangible personal property; second, the purchase must have been made for the purpose of storage, use or other consumption in this state; and, third there must have been such storage, use or other consumption.”
2 later decisions quote this exact passage“[t]he controlling factor indicating the existence in the plaintiff's mind of such an intent is the registration of the boat, one day after its purchase, in the port of New London upon an application signed by the plaintiff himself. It is specifically found that this registration `would indicate that principal usage would be Connecticut.' The finding must stand, and it furnishes ample support for the conclusion that the plaintiff purchased the boat for use in Connecticut, whatever may have been his intention concerning usage outside this state.”
1 later decision quote this exact passage““(4) ‘Storage’ includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer. “(5) ‘Use’ includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business.” (Emphasis added.)”
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.