Semple v. Commonwealth’s Empirical Analysis
1918
Citation profile
2 federal appellate · 23 state decisions
How this case has been cited
Cited by 25 later decisions — most recently June 2016 · most notably Robinson v. Paxton (1925), Commonwealth, By, Etc. v. Union Pacific R. Co. (1926)
2 federal appellate · 23 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 Union Refrigerator Transit Company v. Commonwealth of Kentucky · Baker v. Baker, Eccles & Co. · Commonwealth v. R. G. Dun & Co. · Graves' Administrator v. City of Georgetown · Board of Council v. Fidelity Trust & S. V. Co.
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In order that personal property may have a situs for taxation in a locality different from the domicile of its owner, such personal property must be permanently located at the place where it is sought to be taxed. No temporary location will alter its situs for taxation at a place other than the residence of its owner.””
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.