N B S Corp. v. Valdez’s Empirical Analysis
1965
Citation profile
4
cited by 4 later decisions
1
states following
December 2011
most recently cited
4 state decisions
Relationships
Relies on Kennedy v. McDougal · In Re Estate of Miller · Bingham's Administrator v. Commonwealth · State v. Gomez · Poulsen v. Hoff
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Statutes imposing taxes and providing means for the collection of the same should be construed strictly in so far as they may operate to deprive the citizen of his property by summary proceedings or to impose penalties or forfeitures upon him; but otherwise tax laws ought to be construed with fairness, if not liberality, in order to carry out the intention of the legislature and further the important public interests which such statutes subserve.”
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.