Berry v. Davidson’s Empirical Analysis
1939
Citation profile
2 federal appellate · 19 state decisions
How this case has been cited
Cited by 25 later decisions (4 by the Supreme Court) — most recently June 1970 · most notably Wood v. Lovett (1941), Lumsden v. Erstine (1943)
2 federal appellate · 19 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 Fuller v. Wilkinson · Carle v. Gehl · Hirsch and Schuman v. Dabbs and Mivelaz · Lambert v. Reeves · Simpson v. Reinman
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.
“Act 142, above mentioned, while it was still in force, was another evidence of the legislature’s effort and strugglé to correct or cure these well grounded and long established practices illustrating the futility of the law requiring payment of taxes. Out of all this has come Act 119 of the Acts of 1935 construed and upheld in the last eited case. [Fuller v. Wilkinson, 198 Ark. 102 , 128 S. W. 2d 251 .] According to the terms of that statute, when it shall have been invoked in regard to such tax sales, we must, and do, hold that the decree of confirmation of a sale to the state ‘operates as a complete bar against any and all persons, firms, corporations, quasi-corporations, associations who may claim said property’ sold for taxes' subject only to the exceptions set forth and stated in the act, none of which is applicable to aid the appellant.”
1 later decision quote this exact passagee.g. Wood v. Lovett“. . . we now think it apparent that the legislature wag endeavoring to find and put into effect a remedy or means to correct the evils growing out of nonpayment of taxes, to prevent tax evasion. For many years it.was a recognized proposition that tax forfeitures and sales of land on account thereof were well nigh universally held ineffectual to convey title, and there is perhaps at this time, no doubt, that there was a general recognition of the futility of taxing laws; that it was thought by many that people need not pay taxes if they were willing to meet the worry and expenses of litigation in regard thereto.”
1 later decision quote this exact passagee.g. Wood v. Lovett
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.