Commonwealth v. Stewart’s Empirical Analysis
1940
Citation profile
46 state decisions
How this case has been cited
Cited by 53 later decisions (7 by the Supreme Court) — most recently June 2019 · most notably State Tax Commission v. Aldrich (1942), Graves v. Schmidlapp (1942)
46 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 Blair v. Commissioner · Irwin v. Gavit · Curry v. McCanless · Union Refrigerator Transit Company v. Commonwealth of Kentucky · Farmers Loan & Trust Co. v. Minnesota
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The right of Pennsylvania to tax property, which in the view of the law, is within its jurisdiction, cannot be denied or impaired because another state also may have the right to tax one of its own residents who enjoys another kind of ownership in the funds constituting the trust res.””
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.