In Re: William Stoecker, Debtor’s Empirical Analysis
1999
Citation profile
3 district · 3 state decisions
How this case has been cited
Cited by 31 later decisions (1 by the Supreme Court) — most recently December 2015 · most notably Raleigh v. Illinois Department of Revenue (2000), 247 F. Supp. 2d 1011 - SmithKline Beecham Corp. v. Apotex Corp. (2003)
3 district · 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 Butner v. United States · Gregory v. Helvering · United States v. Whiting Pools, Inc. · Bull v. United States · Director, Office of Workers' Compensation Programs v. Greenwich Collieries
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The isolated or occasional sale of tangible personal property at retail by a person who does not hold himself out as being engaged (or who does not habitually engage) in selling such tangible personal property at retail *** does not constitute engaging in a business of selling such tangible personal property at retail within the meaning of this Act ***.” Ill. Rev. Stat. 1989, ch. 120, par. 440.”
1 later decision quote this exact passage · from the majority
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.