Deubel v. Kervick’s Empirical Analysis
1960
Citation profile
24 state decisions
How this case has been cited
Cited by 26 later decisions — most recently July 2013 · most notably Paper Mill Playhouse v. Millburn Township (1984), Walter Reade, Inc. v. Township of Dennis (1962)
24 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 Board of National Missions of Presbyterian Church in the United States v. Neeld · Purington v. McPherson · 120 N.J. Eq. 583 - Crane v. Morristown School Foundation · 54 Cal. App. 2d 590 - Estate of Munson · 9 N.J. Super. 212 - Tappan Washington Memorial Corp. v. Margetts
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it means an exemption shall not be extended beyond the ascertainable intention of the Legislature and hence an exemption must be denied if a purpose to grant it is doubtful.”
2 later decisions quote this exact passage · from the majority““The following transfers of property shall be ' exempt from taxation : * * »js * % # * d. That part of the estate of any decedent which passes to or for the use of any educational institution * * * no part of the net earnings of which inures to the benefit of any private stockholder or other individual or corporation; provided, that this exemption shall not extend to transfers of property to such educational institutions of other States, territories and foreign countries which do not grant an equal and like exemption of transfers of property for the benefit of such institutions of this State.””
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.