Brodbine v. Torrence’s Empirical Analysis
1977
Citation profile
6
cited by 6 later decisions
3
states following
November 2003
most recently cited
6 state decisions
Relationships
Relies on Smoky Mountain Canteen Co. v. Kizer · 49 Cal. App. 3d 778 - Diamond National Corp. v. State Board of Equalization
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Of course, plaintiff cannot have `refunded' to him taxes he has not paid. And, to be considered the `taxpayer' it is not enough to show that in the course of business the economic burden of the tax was passed on to him by the true taxpayer; he must show that the taxing statute, in terms, imposes the tax upon him and creates obligations owing by him to the taxing authority (citations omitted)." 545 S.W.2d at 744 .”
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.