Lee v. Kenan’s Empirical Analysis
78 F.2d 425 · 1935
Citation profile
2 federal appellate · 6 state decisions
How this case has been cited
Cited by 8 later decisions — most recently May 1989
2 federal appellate · 6 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 United States v. Isham · Karasik v. People's Trust Co. · Tierney v. J. C. Dowd & Co. · Officer v. J. L. Owens Co. · Bankers' Trust Co. v. Florida East Coast Ry. Co.
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'On promissory notes, non-negotiable notes, written obligations to pay money, assignment of salaries, wages, or other compensation, made, executed, delivered, sold, transferred, •or assigned in the state, and for each renewal of the same on each one hundred dollars of the indebtedness -or obligation evidenced thereby, the tax shall be fifteen cents on each one hundred dollars or fraction thereof. Mortgages which incorporate the certificate of indebtedness, not otherwise shown in separate instruments, are subject to the same tax at the same rate.’”
1 later decision quote this exact passage · from the majority“as a legal term, the word `obligation' originally meant a sealed bond, but it now extends to any certain written promise to pay money or do a specific thing. In statutes an obligation to pay money usually refers to a direct written promise to pay a stated sum and not to the duty to pay that may be established by proof of extrinsic facts.”
1 later decision quote this exact passage · from the majority“"It is only an executory agreement for the sale of a commodity, and no obligation to pay money arises under it unless and until the commodity is delivered."”
1 later decision quote this exact passage · from the majority
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.