72 Pa. D. & C. 209 - Commonwealth v. Kellner’s Empirical Analysis
1950
Citation profile
1
cited by 1 later decisions
1
states following
October 2017
most recently cited
1 state decisions
Relationships
Relies on Commonwealth v. Phila. Rapid Transit Co. · Schmuck v. Hartman · Husband's Estate · Arbuckle's Estate · Williamson's Estate
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Considering the large sums involved between the minimum and maximum rate of compensation and the small margin of profit under which many concerns operate, the necessity of having tax liability definitely determined within a reasonable time becomes apparent.”
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.