Stanley v. Gates’s Empirical Analysis
1929
Citation profile
38 state decisions
How this case has been cited
Cited by 40 later decisions — most recently June 2003 · most notably Streight v. Ragland (1983), Hale v. Iowa State Board of Assessment and Review (1937)
38 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 Flint v. Stone Tracy Co. · Brushaber v. Union Pacific Railroad · Knowlton v. Moore · Shaffer v. Carter · James Patton v. Maggie a Brady J D
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * and we deliberately adopted the view that it was not a property tax. If it is not a property tax, it does not make any difference what name it is called. Whether it is called an excise tax, or a tax in the nature of an excise tax, or a personal tax, is a mere matter of definition, and does not in any wise change its character.”
1 later decision quote this exact passage“`property,' as the term is used in art. 6, § 15, of the Constitution, means property itself as distinguished from the annual gain or revenue from it.”
1 later decision quote this exact passagee.g. Weiss v. McFadden“a tax on incomes is not a tax on property, and a tax on property does not embrace incomes.”
1 later decision quote this exact passagee.g. Weiss v. McFadden
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.