State v. Weil’s Empirical Analysis
1936
Citation profile
25 state decisions
How this case has been cited
Cited by 25 later decisions — most recently May 2003 · most notably Beeland Wholesale Co. v. Kaufman (1937), State v. Alabama Power Co. (1950)
25 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 Doyle v. Mitchell Bros. · Shaffer v. Carter · Pollock v. Farmers' Loan & Trust Co. · Lawrence v. State Tax Commission · Farmers Loan & Trust Co. v. Minnesota
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.
“"Viewing [Amendment No. 25] from the standpoint of common sense, ... in the light of legislative history in respect to income tax, and the interpretation and application of the Constitution thereto, it is reasonably clear that its dominating purpose is to remove net incomes, as a subject of taxation , from the influence of the decision of this court in [ Eliasberg Bros .] ..., by taking this subject of taxation, by constitutional mandate, out of the property class, placing it in the class of privileges that are subject to excise taxation."”
1 later decision quote this exact passage · from the majority“commerce or sales ... or transactions of any business carried on for gain or profit”
1 later decision quote this exact passage · from the majority
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.