Marx v. Bounds’s Empirical Analysis
1988
Citation profile
1 state decisions
Relationships
Relies on 12 Ill. App. 3d 725 - Quincy Trading Post, Inc. v. Department of Revenue · 60 Ill. App. 3d 11 - Masini v. Department of Revenue · 44 Ill. 2d 95 - J. H. Walters & Co. v. Department of Revenue · 96 Ill. App. 3d 1132 - Howard Worthington, Inc. v. Department of Revenue · Edmondson Management Service, Inc. v. Woods
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If adequate records of the gross income or gross proceeds of sales are not maintained or invoices preserved as provided herein, or if an audit of the records of a taxpayer, or any return filed by him, or any other information discloses that taxes are due and unpaid, the commissioner shall make assessments of taxes, damages, and interest from any information available, which shall be prima facie correct.”
2 later decisions 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.