Esstman v. Boyd’s Empirical Analysis
1979
Citation profile
1 district · 4 state decisions
How this case has been cited
Cited by 8 later decisions — most recently August 2011
1 district · 4 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. § 6672
Relies on Huggins v. Graves · 22 Tenn. App. 287 - Darnell v. McNichols · Brown v. University Nursing Home, Inc. · 28 Tenn. App. 119 - Gardner v. Burke · Lones v. Blount County Beer Board
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As a matter of substantive law, the principle of contribution is founded not upon contract but upon principles of equity and natural justice, which require that those under a common obligation or burden shall bear it in equal proportions and one party shall not be subject- to the advantage of his co-obligor. The basic elements are that both parties be under a common obligation and that the parties [sic] seeking contribution has paid more than his proper share of the obligation.””
1 later decision quote this exact passagee.g. Lyon v. Campbell“the deficiency *** was assessed against the officers and directors of” the corporation and pursuant to section 6672,”
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.