Ohio v. Harris’s Empirical Analysis
229 F. 892 · 1916
Citation profile
5 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 10 later decisions — most recently November 1943
5 federal appellate · 1 district · 2 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 New Jersey v. Anderson · Ohio Tax Cases · Eidman v. Martinez · Central Trust Co. v. New York City & Northern Railroad · William v. Beck
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Being a tax upon the privilege of transacting a particular business, it would seem necessarily to follow that if, at. the time when the tax is to he assessed and is declared to accrue, the corporation has for the purpose of transacting its business practically ceased to exist and can no longer enjoy the privilege, then no tax is to be exacted.””
1 later decision quote this exact passage
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.