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← 71 N.M. 385 - Gerner v. State Tax Commission

Gerner v. State Tax Commission’s Empirical Analysis

1963

Citation profile

12
cited by 12 later decisions
2
states following
October 2017
most recently cited

12 state decisions

How this case has been cited

Cited by 12 later decisions — most recently October 2017

12 state decisions

40196319701980199020002010decided

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 In Re Trigg · Finch v. Grays Harbor County · Hillman's Snohomish County Land & Railroad v. County of Snohomish · City of Arlington v. Cannon

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.

  1. “to have uniformity and equality in a form of tax, the valuations must be established by some standard”
    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.