Fiman v. Hughes County’s Empirical Analysis
1929
Citation profile
2
cited by 2 later decisions
1
states following
March 1997
most recently cited
2 state decisions
Relationships
Relies on Gould v. Board of County Commissioners · Miner v. Clifton Township · First National Bank v. Eddy · Northwestern Loan & Banking Co. v. Muggli · First National Bank v. Eddy
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Appellant would have the board of county commissioners determine, among other things, whether property clearly not exempt by any express language of South Dakota statutes and clearly taxable by the express language of section 5219, U.S.Rev.Stat. ( 12 U.S.C.A. § 548 ) is nevertheless tax exempt by reason of other federal statutes. This would involve an extension of the applicability of section 6813 far beyond its limits as defined in Security Nat. Bank v. Twinde, supra.”
1 later decision quote this exact passage“(3) When the complainant or the property is exempt from the tax".”
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.