Willis v. Lindley’s Empirical Analysis
1980
Citation profile
7
cited by 7 later decisions
1
states following
September 1994
most recently cited
7 state decisions
Relationships
Relies on Weiss v. Porterfield
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“having control or supervision of or charged with the responsibility of filing returns and making payments.”
1 later decision quote this exact passage · from the majoritye.g. DeLassus v. Tracy
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.