Evans v. State’s Empirical Analysis
2001
Citation profile
10 state decisions
Relationships
Applies 4 U.S.C. § 111
Relies on United States Trust Company of New York v. New Jersey · Davis v. Michigan Department of the Treasury · Seaboard Air Line Railway Co. v. United States · Hodges v. Rainey · Seaboard Air Line Ry Co v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“administrative procedures for taxpayers who claim a refund of any state tax.”
1 later decision quote this exact passage“any case involving the illegal or wrongful collection of taxes.”
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.