Smith v. State’s Empirical Analysis
1967
Citation profile
1 district · 9 state decisions
How this case has been cited
Cited by 10 later decisions — most recently February 2013
1 district · 9 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 State v. Whittenburg · City of Arlington v. Cannon · Southland Life Insurance v. Greenwade · 15 Ill. 2d 327 - Fillichio v. Department of Revenue · Maganini v. Quinn
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.
“With the prima facie presumption established that the State’s claim for admissions taxes[ 4 ] against [the owner of a business on the taxpayer’s property] was as shown in the Comptroller’s certificate under Article 1.08[ 5 ], appellant [taxpayer] had the burden to overcome the inference with such evidence tending to support the contrary as would be conclusive, or evidence so clear and positive it would be unreasonable not to give effect to it as conclusive.”
1 later decision quote this exact passagee.g. Ayeni v. State““We think common sense would dictate that if a taxpayer fails to make reports or to keep proper records, some formula must be devised to determine the tax imposed by legislative authority. Mitchell Brothers Truck Lines v. Hill, 227 Or. 474 , 363 P.2d 49 (1961).””
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.