Pledger v. C.B. Form Co.’s Empirical Analysis
1994
Citation profile
39 state decisions
How this case has been cited
Cited by 39 later decisions — most recently May 2018 · most notably Yamaha Motor Corp., U.S.A. v. Richard's Honda Yamaha (2001), Arkansas Department of Human Services v. Howard (2006)
39 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 Cole v. First Nat. Bank of Fort Smith · Pledger v. Baldor International, Inc. · Hervey v. Southern Wooden Box, Inc. · Heath v. Westark Poultry Processing Corp. · Roy v. Farmers & Merchants Insurance
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) There is specifically exempted from the tax imposed by this act, the following: (1)(A) Gross receipts or gross proceeds derived from the sale of tangible personal property consisting of machinery and equipment used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas . . . but only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision .... (B) The machinery and equipment will be exempt under this subdivision if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state ....”
1 later decision quote this exact passage“used directly” in the manufacturing process included”
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.