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← 162 La. 747 - Downs v. Dunn

Downs v. Dunn’s Empirical Analysis

1926

Citation profile

36
cited by 36 later decisions
1
states following
November 1952
most recently cited

36 state decisions

How this case has been cited

Cited by 36 later decisions — most recently November 1952 · most notably State v. Cedar Grove Refining Co. (1934), State Farm Mut. Automobile Ins. Co. v. Ott (1952)

36 state decisions

1801926193019401950decided

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 Dahnke-Walker Milling Co. v. Bondurant · Dorchy v. State of Kansas · Town of Ruston v. Fountain · City of New Orleans v. New Orleans Butchers' Co-op. Abattoir, Inc. · State v. Orfila

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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““It is plain, therefore, that this court has jurisdiction, not only over questions of constitutionality, but over all questions of legality, of a license tax levied or claimed as being levied by the state on any specified business, trade, profession, or calling, regardless of the amount of the tax in contest. “ ‘Where judicial interpretation of a tax statute is necessary to determine whether or not the tax as demanded is imposed by law, the question of legality vel non of the tax is raised, and the appeal taken may be to this court only.’ State v. Rosenstream, Weiss & Co., 52 La. Ann. 2126 , 28 So. 294 , citing many such decisions; State v. Orfila, 116 La. 972 , 41 So. 227 ; State v. Wenar, 118 La. 141 , 42 So. 726 .” (Italics ours.)”
    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.