Sutton v. Moreland’s Empirical Analysis
1937
Citation profile
3 state decisions
How this case has been cited
Cited by 4 later decisions — most recently March 1991
3 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 Citizens' Bank v. Folse
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We find it unnecessary to pass upon the question of whether or not defendants can be compelled to contribute toward payment of the income tax to the extent of the amount of dividends received by them. Even if such obligation exists it is not in favor of plaintiff in his individual capacity. Only the corporation would have the right to compel contribution from defendants. The debt in question was that of the corporation, and it was with corporate funds that payment thereof was to be made. The failure of payment by defendants could result in a, contribution claim in favor of no one except the ,corporation.” (Italics 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.