Jackling v. State Tax Commission’s Empirical Analysis
1936
Citation profile
19 state decisions
How this case has been cited
Cited by 19 later decisions — most recently October 1988
19 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 Shaffer v. Carter · Travis v. Yale & Towne Manufacturing Co. · Travis v. Yale & Towne Mfg Co · Jordan v. Jordan · Shaffer v. Howard
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Net income of nonresident individuals, and any corporation subject to tax under this chapter. a. In the case of a nonresident individual to the extent that he has a business situs in the state of Idaho, or any corporation subject to tax under this chapter, the following items of gross income shall be treated as income from sources within the state of Idaho: "1. Interest on bonds, notes, or other interest-bearing obligations of residents, corporate or otherwise; "2. Compensation for labor or personal services performed in the state."”
1 later decision quote this exact passage“intelligence, skill, and labor while employed in the State of New Mexico”
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.