Scurlock v. Henderson’s Empirical Analysis
1954
Citation profile
20 state decisions
How this case has been cited
Cited by 20 later decisions — most recently May 2016
20 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 State v. Wertheimer Bag Co. · Wiseman v. Madison Cadillac Company · Assessors of Boston v. Commissioner of Corporations & Taxation · Brodie v. Fitzgerald · McKinley, Comm'r of Lab. v. Payne Son Lbr.
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Strictly speaking, any change or alteration in a commodity is a process; but ‘processing’ as utilized in the exemption Act must have been selected as a word having some direct bearing upon manufacturing.””
1 later decision quote this exact passagee.g. C.J.C. Co. v. Cheney““. . . every reasonable intendment must be made that it was not the design to surrender the power of taxation, or to exempt any property from its due proportion of the burden of taxation”.”
1 later decision quote this exact passagee.g. Cheney v. Frederick
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.