State v. Chesebrough-Ponds, Inc.’s Empirical Analysis
1983
Citation profile
11 state decisions
How this case has been cited
Cited by 11 later decisions — most recently February 2008
11 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 Container Corp. of America v. Franchise Tax Board · 55 Ala. App. 103 - Standard Oil Company v. State · O'Neil v. United Producers & Consumers Cooperative · Helvering v. Jewel Mining Co. · 441 So. 2d 596 - State v. Chesebrough-Ponds, Inc.
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“allows a corporation to deduct on its Alabama income tax return a percentage, computed by a statutory formula (apportionment ratio), of its federal income tax liability. The percentage deduction allowed a foreign corporation is”
3 later decisions quote this exact passage“gross income, as set out in § 40-18-14 , from whatever source both within and without the state.”
2 later decisions quote this exact passage“For a number of reasons, we cannot escape the conclusion that this 'gross up income' must also be treated as 'gross income' under § 40-18-14 , Code 1975. Therefore, this 'gross up income' must be included in the denominator of the formula at issue.”
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.