State v. Cedar Grove Refining Co.’s Empirical Analysis
1934
Citation profile
28 state decisions
How this case has been cited
Cited by 28 later decisions — most recently January 1965 · most notably City of Lake Charles v. Wallace (1965), State Farm Mut. Automobile Ins. Co. v. Ott (1952)
28 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 Cummings v. National Bank · Mississippi Mills v. Cohn · Downs v. Dunn · La Groue v. City of New Orleans · State v. Armbruster
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.
““It is well settled that, in a suit to collect a tax, if the defense be such that a judicial interpretation of the tax statute is necessary to determine whether the tax demanded is levied upon the defendant, the legality of the tax is in contest, and the Supreme Court has appellate jurisdiction. Downs, Tax Collector, v. Dunn, 162 La. 747 , 111 So. 82 .””
1 later decision quote this exact passage““On gasoline, benzine, naphtha and other motor fuels, as defined by law, when sold, used or consumed in the State of Louisiana, there shall be levied a tax not to exceed four cents (4‡) per gallon, to be collected as prescribed by law.” (Italics ours.)”
1 later decision quote this exact passage“The want of uniformity in taxation, to make a tax statute unconstitutional, must be the direct result of the statute itself, and not merely the result of the method of administering it.”
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.