In Re McKeever’s Empirical Analysis
1991
Citation profile
9 state decisions
Relationships
Relies on Ebasco Services Inc. v. Arizona State Tax Commission · 12 Cal. App. 3d 47 - Knudsen Dairy Products Co. v. State Board of Equalization · 6 Wash. App. 637 - Tri-Financial Corp. v. Department of Revenue · Levy v. Arizona Department of Economic Security · Bank of Commerce v. Woods
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It generally has been recognized that the purpose of [successor liability] statutes is to insure the collec-tibility of sales taxes due the state by imposing liability upon the purchasing corporation, which is in a financially better position to collect the tax ordinarily than the vendor corporation, which is quitting the business. The clear intention of [the] statutes ... is to provide that the "tax debt... follow the business, its assets or any portion of them."”
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.