64 Wash. 2d 323 - Smith v. State’s Empirical Analysis
1964
Citation profile
12 state decisions
How this case has been cited
Cited by 12 later decisions — most recently May 2007
12 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
Relies on M'Culloch v. State of Maryland · Madden v. Commonwealth of Kentucky · Coe v. Town of Errol · Kelly v. State of Washington Foss Co · Loan Association v. Topeka
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“And the power of a state to tax within its boundaries embraces all persons, property and pursuits except as the power may be limited by the constitution of the state or the United States. Moran v. New Orleans, 112 U.S. 69 , 28 L. Ed. 653 , 5 S. Ct. 38 (1884); Greenough v. Tax Assessors, 331 U.S. 486 , 91 L. Ed. 1621 , 67 S. Ct. 1400 , 172 A.L.R. 329 (1947). Exercised within constitutional limits, the power of a state to tax has been called plenary, and all subjects over which this sovereign power extends are objects of taxation. (Citing cases.)”
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.