Daywood v. Calvert’s Empirical Analysis
1972
Citation profile
5 state decisions
How this case has been cited
Cited by 5 later decisions — most recently May 2018
5 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 James Patton v. Maggie a Brady J D · Houston Oil Co. of Texas v. Lawson · Shipe v. Consumers' Service Co. · Wade v. State · McCarty v. James
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The tax shall be paid only once by the person making the ‘first sale’ and shall become due and payable as soon as such cigarettes are subject to a ‘first sale’ in Texas, it being intended to impose the tax as soon as such cigarettes are received by any person in Texas for the purpose of making a ‘first sale’ of same.” (Emphasis added).”
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.