Savage v. Commonwealth’s Empirical Analysis
1947
Citation profile
18 state decisions
How this case has been cited
Cited by 22 later decisions — most recently September 2011
18 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 Smith v. Bryan · South East Public Service Corp. v. Commonwealth · Brooks Transportation Co. v. City of Lynchburg, Va.
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The amounts paid to the other carriers . . . was but an item of the cost of [taxpayer’s] operation .... The use of the vehicles of others saved [taxpayer] the expense of using his own equipment .... The vehicles of the other carriers were merely the agency for the transportation of the cargoes of [taxpayer] .... The payments constituted a part of his gross receipts in the transaction of his business.”
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.