People v. Schwartz’s Empirical Analysis
1947
Citation profile
22 state decisions
How this case has been cited
Cited by 22 later decisions — most recently October 1985
22 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 13 Cal. 2d 729 - People v. Mahoney · Rathjen Bros. v. Collins
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The taxpayer’s records disclose that, during the period in question, he received in cash from sales (or otherwise accounted for and adjusted) an amount substantially smaller than he had paid out in cash and by check. In the absence of explanation by the taxpayer, and accepting his statement that the partnership had no income except from sales, it reasonably may be concluded that the total of money received, after giving credits as mentioned, is the amount of the additional taxable sales.””
1 later decision quote this exact passagee.g. Maganini v. Quinn“* * His testimony is not a substitute for the records required by statute and does not overcome the presumptively correct assessment of the State which is based upon the taxpayer’s records.””
1 later decision quote this exact passagee.g. Alford v. Butler
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.