In re New Jersey’s Empirical Analysis
152 F.2d 408 · 1945
Citation profile
5
cited by 5 later decisions
December 1947
most recently cited
2 federal appellate ·
Appellate journey
Relationships
Applies 11 U.S.C. § 104
Relies on Helvering v. Taylor · Great Lakes Dredge & Dock Co. v. Huffman · Healy Nh v. Ratta · Matthews v. Rodgers · New Jersey v. Anderson
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In other words, the decision concerns a tax finally settled without appeal by the state authorities and an attack not on issues of legality, but on issues of valuation. Review in such a case involves the upsetting of state-taxing activities in ways beyond that permitted as to administrative action generally, as had been pointed out by commentators and as was held by the Supreme Court.””
1 later decision quote this exact passage · from the majority
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.