Pratt v. Kondo’s Empirical Analysis
1972
Citation profile
12 state decisions
How this case has been cited
Cited by 12 later decisions — most recently May 2018
12 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 In Re the Tax Appeal of Ulupalakua Ranch, Inc. · Claim for Compensation of Tomondong v. Ikezaki · Wright v. Borthwick · In re Appeal of Peck · In re the Tax Appeal of Guntzer
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[u]pon every person engaging or continuing within the State in any business, trade, activity, occupation, or calling not included in the preceding paragraphs or any other provisions of this chapter.”
2 later decisions quote this exact passage“subjects to the general excise tax virtually every economic activity imaginable.”
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.