Roberts v. Lipson’s Empirical Analysis
1973
Citation profile
3 state decisions
How this case has been cited
Cited by 3 later decisions — most recently March 1990
3 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 Keokuk Co v. State of Missouri · Chesapeake Ry Co v. Miller · Phoenix Fire Marine Ins Co of Memphis v. State of Tennessee City of Memphis · Wilmington Co v. Alsbrook · Rochester Railway Company v. City of Rochester
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under the law as it existed when the Georgia Business Corporation Code was adopted, we are convinced and we hold that the General Assembly did not intend to grant to undomesticated foreign corporations which qualified to do business in Georgia an exemption of their stock from intangible tax.”
1 later decision quote this exact passagee.g. Blank v. Collins
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.