State v. Bies’s Empirical Analysis
1960
Citation profile
36 state decisions
How this case has been cited
Cited by 36 later decisions — most recently July 2018 · most notably Sanchez v. State (2012), City of Coon Rapids v. Suburban Engineering, Inc. (1969)
36 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 The Harrisburg · Rosenman v. United States · Kavanagh v. Noble · William Danzer & Co. v. Gulf & Ship Island Railroad · Atlantic Coast Line Railroad v. Burnette
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The legislature has given the taxing authorities explicit authority to extend the period of limitation by agreement but has made the condition that such power be exercised before the statute runs. If there is a failure of compliance in that regard on the part of the taxing authorities, the statutory limitation provisions of the Income Tax Act must be strictly adhered to by the judiciary.”
1 later decision quote this exact passage“[I]t has “the power to impose any restrictions it sees fit,” and the conditions imposed “qualify the right and are an integral part thereof; they are conditions precedent which must be fully complied with, or the right does not exist.””
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.