5 N.C. App. 53 - Ward v. Clayton’s Empirical Analysis
1969
Citation profile
27 state decisions
How this case has been cited
Cited by 27 later decisions — most recently January 2023 · most notably 197 N.C. App. 30 - Wal-Mart Stores East, Inc. v. Hinton (2009), 50 N.C. App. 611 - Midrex Corp. v. Lynch (1981)
27 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 Lucas v. American Code Co. · Gould v. Gould · Burnet v. Houston · Helvering v. Owens · United States v. Flannery
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Deductions are in the nature of exemptions; they are privileges, not matters of right, and are allowed as a matter of legislative grace. A taxpayer claiming a deduction must bring himself within the statutory provisions authorizing the deduction. . . . ””
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.