45 Ala. App. 574 - State v. Acker’s Empirical Analysis
1970
Citation profile
26 state decisions
How this case has been cited
Cited by 26 later decisions — most recently September 1992 · most notably 455 So. 2d 849 - Ex Parte Disco Aluminum Products Co., Inc. (1984), 54 Ala. App. 136 - Department of Revenue v. James A. Head & Co., Inc. (1974)
26 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. T. R. Miller Mill Company · Lone Star Cement Corporation v. State Tax Commission · State v. KERSHAW MANUFACTURING COMPANY. · State v. Air Conditioning Engineers, Inc. · Montgomery Aviation Corp. v. State
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The term ‘sale at retail’ or ‘retail sale’ shall also mean and include the withdrawal, use or consumption of any tangible personal property by anyone who purchases same at wholesale, ... except property which enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale and not for the personal and private use or consumption of any person so withdrawing, using or consuming the same .... ””
1 later decision quote this exact passage“[O]ne manufacturing a standard finished product, and who as a contractor installs such finished product is liable for a sales tax on the value of the completed and finished product.”
1 later decision quote this exact passage““ . . . Sales of building materials to contractors, builders, or landowners for resale or use in the form of real estate are retail sales in whatever quantity sold.”
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.