Sears, Roebuck & Co. v. Woods’s Empirical Analysis
1986
Citation profile
9 state decisions
How this case has been cited
Cited by 9 later decisions — most recently July 2009
9 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 Kahn v. Shevin · Miller Bros. v. Maryland · Minnesota v. Blasius · Caldor, Inc. v. Heffernan · Illinois Central Railroad v. Fuentes
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sale at retail, use, storage, and consumption do not include the sale, use, storage or consumption of industrial materials ... [f]or future processing, manufacture or conversion into articles of tangible personal property for resale where such industrial materials ... become a component part of the finished product or are used directly in fabricating, dislodging, sizing, converting, or processing such materials or parts thereof....”
1 later decision quote this exact passage“However, even if this Court were to find that the exemptions for newspapers and shoppers advertisers are violative of the Equal Protection Clause, it would provide Sears no remedy. Striking down of the exemptions for these publications would simply bring them within the ambit of the tax and would not remove preprints from the coverage of the tax. Courts cannot create a tax exemption where the legislature has not provided one.”
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.