Carter v. Hill’s Empirical Analysis
1930
Citation profile
2 state decisions
Relationships
Relies on Shaffer v. Carter · Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · Blackstone v. Miller · Blodgett v. Silberman · Case of the State Tax on Foreign-Held Bonds. Railroad Company v. Pennsylvania
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Ever since Quinby’s appointment as the taxpayer’s attorney in fact he has, in pursuance of the powers specifically conferred upon him, exercised the fullest control over her holdings in New York; he has collected the income from these holdings; has borrowed large sums of money, using them as security; has repaid money so borrowed; has made investments, and in short has done everything in connection with these holdings that the taxpayer herself could have done.”
1 later decision quote this exact passage · from the dissent
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.