Cascio v. Beam’s Empirical Analysis
1980
Citation profile
16 state decisions
How this case has been cited
Cited by 16 later decisions — most recently April 2016
16 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
Applies 26 U.S.C. § 7605
Relies on United States v. Powell · Reisman v. Caplin · Laclede Gas Co. v. City of St. Louis · A. J. Meyer & Co. v. Unemployment Compensation Commission · Artophone Corporation v. Coale
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Not only are we bound to the principle that these statutes must be strictly construed in favor of the taxpayer and against the taxing authority, we are also bound to read these statutes in context. This is particularly true where the two statutes to be construed were passed simultaneously by the legislature and appeared one immediately following the other in the legislative bill under consideration. ... The two sections involved were passed by the legislature in the same act.”
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.