Morley v. E. E. Barber Construction Co.’s Empirical Analysis
1952
Citation profile
29 state decisions
How this case has been cited
Cited by 29 later decisions — most recently July 1996 · most notably Arkansas Beverage Company v. Heath (1975), Mid-United Contractors, Inc. v. Providence Lloyds Insurance Co. (1988)
29 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 Block v. Hirsh · Henneford v. Silas Mason Co. · Overstreet v. North Shore Corp. · Cleveland St Ry Co v. Backus · Wiseman v. Phillips
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““® * * We think that this is a strained construction and that it is not supported by the intent of the legislature or the ordinary use of language. The intent of the legislature was that the Use Tax Act, Act 487, would complement or supplement the Gross Receipts Tax Act and [since it taxes personal property bought in other states] that it would protect home merchants and businesses from out of state competition. If appellee’s interpretation is accepted the Use Tax Act would not only not complement the Gross Receipts Tax Act but would to a large degree emasculate it. Such an interpretation would be a strong inducement for- contractors engaged in building roads [and it would have to include houses and every similar construction] in Arkansas to buy all material from suppliers in other states, thus avoiding the tax imposed by both Acts.””
1 later decision quote this exact passagee.g. C.J.C. Co. v. Cheney
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.