McGowan v. Elder’s Empirical Analysis
1910
Citation profile
1
cited by 1 later decisions
1
states following
December 1943
most recently cited
1 state decisions
Relationships
Relies on Couts v. Cornell · Miller v. Henderson · Best v. Wohlford
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the same was not completed within the time required by law.” (Italics added.)”
1 later decision quote this exact passagee.g. Telonis v. Staley
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.